2026 (9) TMI 1192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Malavika Prasad., HCGP For R2 & R3, Sri. Jeeven J Neeralgi., Advocate For R1 ORAL ORDER: The common petitioner in these petitions has called in question the following Show Cause Notices and the Adjudication Orders. These Show Cause Notices dated 15.06.2023 [in W.P. No.14205/2026] and 19.02.2024 [in W.P. No.23296/2026] are under Section 73 of the Karnataka Goods and Services Tax Act, 2017, and these Notices have culminated in the Adjudication Orders dated 30.07.2024 and 09.12.2025 [in W.P. Nos.14205/2026 and 23296/2026 respectively]. These Show Cause Notices and Adjudication Orders correspond to the financial years 2019-20 and 2021-22. Apart from these, the Central Tax Authorities have issued Show Cause Notice dated 26.09.2025 for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Show Cause Notice/ Summary of Show Cause Notice. 19.02.2024 74 C & C1 3 Order of Adjudication/ Summary of Order of Adjudication 09.12.2025 74[9] E & E1 In W.P. No.23111/2026 [2019-20 & 2021-22 [The impugned notices and Orders are by the Central IndirectTax Authorities] ]: Sl. No. Notices/ Orders Date Provisions of KGST Act, 2017 Annexures 1 Show Cause Notice/Summary of Show Cause Notice 26.09.2025 74 A & A1 2 Order of Adjudication/ Summary of Order 25.02.2026 74[9] B & B1 2. Mr. Joseph Varghese, the learned counsel for the common petitioner, submits that the petitioner would request for interference by this Court in exercise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l and State Authorities could not have initiated simultaneous proceedings or even otherwise the petitioner for the same tax period on the same ground and even otherwise the petitioner cannot be made liable to answer two liabilities because of these two impugned Orders. 3. Mr. K Hema Kumar, a learned Additional Government Advocate/Ms. Malavika Prasad, a learned High Court Government Pleader, and Mr. Jeevan J Neeralgi, a learned standing counsel for the Central Tax Authorities are heard on whether the petitioner could be made liable for the same cause because of the two impugned Orders viz., one by the State Authorities and another by the Central Authorities. and if the petitioner cannot be made so liable, which of the proceedings must sur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act." 5. Indeed, that would be so as is obvious from the plain language of Section 6[2][b] of the Act. It cannot be disputed that the State Authorities have initiated prior proceedings for adjudication under Section 73 of t....