2026 (5) TMI 626

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....TH SHETTY For the Petitioner : Sri Prakash D, Advocate For the Respondents : Sri Sheshadri Jaishankar, Aga ORAL ORDER : This writ petition under Articles 226 and 227 of the Constitution of India is filed seeking for the following reliefs: "a) Quash the impugned show cause notice dated 28.08.2025 issued by respondent no.1 in No.ACCT/Audit-1/KLB/2025-26 produced at Annexure-C; ....

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....26 by respondent No.1 at Annexure-E; f) Declare that the initiation and continuation of parallel audit proceedings and consequential adjudication by respondent nos. 1 and 2 for the same tax period and subject matter is without jurisdiction, contrary to the provisions of the CGST/KGST Act and liable to be set aside; g) In the alternative, set aside the impugned orders and remand t....

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....4. Perusal of the material on record would go to show that order at Annexure-D dated 24.10.2025 has been passed in the present case by respondent No.1 and the order at Annexure-D1 dated 04.12.2025 has been passed by respondent No.2. The said officers were the very same officers who had issued the audit observations earlier to issuance of show-cause notice to the petitioner and it is under these ci....

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....respondent for re-consideration afresh from the stage of submitting reply to the show-cause notice and summary of the show-cause notice at Annexures-C and C1 dated 28.08.2025 and 29.08.2025 in accordance with law. (vi) Liberty is reserved in favour of the petitioner to raise all contentions including the contentions as regards audit report, which shall be considered by a proper officer, w....