2025 (3) TMI 1316

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....TITION NO. 258 OF 2025 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Raju H.Y., Advocate). For the Respondents: (By Smt. Jyothi M Maradi, HCGP). ORAL ORDER In this petition, the petitioner seeks for the following reliefs: "a. Issue a writ or order in the nature of Certiorari to quash the Order of Adjudication bearing No. CTO/LGSTO....

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....e material on record would indicate that the 4th respondent - The Commercial Tax Officer, Ramanagara, instituted proceedings under Section 73 of the KGST Act against the petitioner, which culminated in the impugned order at Annexure - A dated 27.06.2024 for the tax period 2019-2020. Subsequently, the 5th respondent-The Commercial Tax Officer (Audit), Channapatna also initiated proceedings against ....

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....arned counsel for the petitioner in relation to very same tax period 2019-2020 and the same subject matter in respect of the very same petitioner, both 4th respondent - The Commercial Tax Officer, Ramanagara as well as the 5th respondent - the Commercial Tax Officer(Audit), Channapatna have passed similar orders, under identical circumstances against the very same petitioner under Section 73(9) of....

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....ly, are hereby set aside. (iii) Matter is remitted back to the 4th respondent - The Commercial Tax Officer, Ramanagara for reconsideration afresh in accordance with law. (iv) The petitioner shall appear before the 4th respondent on 26.03.2025 at 11.00 a.m., without awaiting further notice from the 4th respondent. (v) The 4th respondent shall reconsider the matter afresh and pass appropria....