2026 (9) TMI 1193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion the Show Cause Notice, the Adjudication Order and Garnishee Notice, the details of which are as follows: IN W.P.NO.14145/2026: Sl. No. Notices/ Orders Date Provisions of the KGST/CGST Act, 2017 Annexures 1 Show Cause Notice 26.09.2025 73 A 2 Summary of Show Cause Notice 26.09.2025 - A1 3 Adjudication Order 25.02.2026 73(9) B 4 Summary of the Order 25.02.2026 - B1 5 Garnishee Notice 17.03.2026 79(1)(c) D IN W.P.NO.23152/2026: Sl. No. Notices/ Orders Date Provisions of the KGST/CGST Act, 2017 Annexures 1 Show Cause Notice 19.06.2025 74 A 2 Summary of the Show Cause Notice 19.06.202....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hema Kumar, a learned Additional Government Advocate who is assisted by Ms. Malavika Prasad, a learned High Court Government Pleader, are heard on whether there could be two simultaneous proceedings commenced within a period of three months and that too under Sections 74 and 73 of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 [for short, 'the KGST/CGST Act'] and if one of the two proceedings cannot be sustained, the terms upon which the writ petitions must be disposed of. 5. It is not in dispute that the Assistant Commissioner of Commercial Taxes (DGSTO-06) has passed the Adjudication Order under Section 73 of the KGST/CGST Act on 25.02.2026 subsequent to the issuance of Show Cause Notice dated....