2026 (1) TMI 205

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....ng the Order of Adjudication by the Respondent No.4 dated: 26.03.2024 passed under section 73(9) for the tax period 2018-19. Copy of the order dated 26.03.2024 passed under section 73(9) of the CGST Act, 2017 is enclosed and marked as Annexure -A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 dated 26.03.2024 issued by the Respondent. No.4 bearing Reference No. ZD290324068755Y. Copy of the Summary of the Order in Form GST DRC-07 dated 26.03.2024 is enclosed and marked as Annexure A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice dated 30.12.2023 for the tax period 2018-1....

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....ated 06.04.2023 is illegal and ultra vires the provisions of section 168A of Karnataka Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (06/2023) dated 06.04.2023 referred to as Annexure B2 i) Issue a writ of mandamus or a writ in the nature of mandamus directing the Respondent No.4 to unfreeze the account of the petitioner bearing Account No. 50200080461010 & 50200027451681. j) Direct the Respondents to reinstate the GST registration of the petitioner k) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and ....

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.... that the petitioner did not receive the aforesaid notices issued by the respondents and hence, could not submit reply / documents to the same which has culminated in the impugned ex-parte order and if an opportunity is given to the petitioner to file reply / documents to the said notices by setting aside the impugned ex-parte order, the petitioner would do so and the 4th respondent may be directed to pass fresh order after considering the replies / documents filed by the petitioner. It is further submitted that the impugned proceedings initiated pursuant to the impugned show cause notice dated 30.12.2023 is barred by limitation under Section 73(10) of the KGST Act and as such, the availability of equivalent, efficacious and alternative rem....

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....o the respondents for reconsideration afresh in accordance with law by issuing certain directions. 8. Under these circumstances, in order to avoid multiplicity of proceedings and to ensure that there are no conflicting orders, I deem it just and appropriate to direct the 2nd respondent to reconsider the matter afresh and pass a fresh adjudication order in accordance with law after disposal of Special Leave to Appeal (C) No. 4240/2025 by the Apex Court. 9. Insofar as the cancellation of the GST Registration of the petitioner is concerned, the submission made by the counsel for the petitioner is placed on record. 10. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Ann....