2025 (3) TMI 1309

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.... B and the show cause notice bearing No. DCCT(Audit-4) Mng/GST Audit/2023-24 dated 13.12.2023 issued under Section 73 of the GST Act by the second respondent for the financial year 2018-19 vide ANNEXURE C as void of Section 6(2)(b) of the GST ACT. aa. Issue a writ of certiorari to quash the Show Cause Notice dated 09.12.2023 and to adjudication order along with summary order dated 06.03.2024 passed by I respondent vide Annexure-A1 and Annexures-D & D1. b. Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned order bearing No. DCCT(Audit-4) Mng/GST/2023-24 dated 06.03.2024 passed by second respondent under Sections 73, 50, 122 of KGST Act/ CGST Act read with Section 4, 5, 20 of the IGST Act and Rule 6, 142 ....

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.... to the petitioner. 3. Subsequently, both respondent No. 1 - Assistant Commissioner and respondent No. 2 - Deputy Commissioner issued two separate Show Cause Notices under Section 73 (1) of the KGST Act dated 13.12.2023 and 19.12.2023 respectively, which culminated in the adjudication proceedings and passing of two separate adjudication orders both dated 06.03.2024 by respondent Nos. 1 and 2 under Section 73 (9) of the KGST Act and since the request of the petitioner before respondent No. 2 to rectify the demand, which was rejected, petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submitted that simultaneous/dual/parallel proceedings by respondent Nos. 1 and 2 is impermissible in law an....