2025 (3) TMI 1175

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.... ORAL ORDER In this petition, petitioner seeks the following reliefs: (i) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Show-cause Notice dated 30.05.2024 in Form GST DRC-01 bearing File No. DCCT(A)-5.4/GST(ADT)/2024-25 for the financial year 2019-20 issued by the Respondent No. 5 herein marked as Annexure-A1. (ii) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Summary of show-cause notice dated 30.05.2024 in Form GST DRC- 01 bearing Reference No. ZD2905241162969 for the financial year 2019-20 issued by the Respondent No. 5 herein marked as Annexure- A2. (iii) Issue a writ of certiorari and direction in the nature of a writ of certiorari qu....

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....73 of CGST / KGST Act, 2017 and Order u/s 21 of IGST Act, 2017 in Form GST DRC-07 dated 16.08.2024 bearing T.No. 946/2024-25 for the financial year 2019-20 passed by the Respondent No. 6 herein marked as Annexure-D1. (ix) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Order under section 73 of KGST / CGST Act, 2017 dated 17.08.2024 bearing Reference No. ZD2908240631456 for the financial year 2019-20 passed by the Respondent No. 6 herein marked as Annexure-D2. (x) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Summary of the order in Form GST DRC-07 dated 17.08.2024 bearing Reference No. ZD2908240631456 for the financial year 2019-20 passed by the....

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....he interest of justice and equity." 2. A perusal of the material on record will indicate that both respondent No. 6 - Assistant Commissioner and respondent No. 5 - Deputy Commissioner issued two separate Show Cause Notices under Section 73 (1) of the KGST Act dated 30.05.2024 and 30.05.2024, respectively, which culminated in the adjudication proceedings and passing of two separate adjudication orders both dated 17.08.2024 and 16.08.2024 by respondent Nos.5 and 6, respectively, under Section 73 (9) of the KGST Act. Hence, petitioner is before this Court by way of the present petition. 3. Learned counsel for the petitioner submitted that simultaneous / dual / parallel proceedings by respondent Nos.5 and 6 is impermissible in law and in vie....