2025 (4) TMI 1821

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....havan, Advocate For R1 To R3, R5, R7 & R8. Sri. K. Hema Kumar, Aga For R4 Sri. Madanan R. Pillai, Advocate For R6 ORAL ORDER: In this petition, petitioner seeks the following reliefs: "Wherefore, it is respectfully prayed that this Hon'ble Court may be pleased to: (a) Issue a writ of Certiorari, Similar Writ, Order of Direction in the nature of a Writ or such appropriate Writ, and quash the Order Impugned being the Order-in-Appeal No.: MNG-JJ-ADC-14-2023-24-GST dated 22.06.2023 at ANNEXURE A to the Writ Petition, passed by the Respondent No. 3; (b) Issue a writ of Certiorari, Similar Writ, Order of Direction in the nature of a Writ or such appropriate Writ and quash the Order of Adjudication dated 23.11.....

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....the amending notification Le.. 30.10.2019 and not for tax periods commencing before the said date; (f) Declare that Notification No. 49/2019-CT dated 09.10.2019 (ANNEXURE-K) to the extent that it retrospectively amends Rule 61(5) of the Central Goods and Services Rules, 2017 is illegal and ultra vires the Central Goods and Services Act, 2017; (g) Declare that Notification (4-F/2019) No. FD47CSL2017 dated 30.10.2019 (ANNEXURE-M) to the extent that it retrospectively amends Rule 61(5) of the Karnataka Goods and Services Rules, 2017 is illegal and ultra vires the Karnataka Goods and Services Act, 2017; Without prejudice to the above and in any event, (h) Condone the delay in filing the monthly return in Form GSTR-3B ....

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....s passed in Writ Petition No.6138 of 2020 dated 03.09.2024, and the present petition may be disposed off accordingly. 5. It is also submitted that subsequent to the aforesaid order passed by the Original Authority and the Appellate Authority, respondent No.4 - Karnataka State GST Authorities issued impugned show cause notice at Annexure-F dated 29.09.2023 in relation to the very same financial year 2017-18 and in respect of the very same subject matter, which is clearly barred under Section 6(2)(b) of the CGST/KGST Act and consequently, the impugned show cause notice as well as the impugned adjudication order vide Annexure-B dated 23.11.2023 in respect of the same issue and the same period deserves to be quashed as being contrary to Sect....