2025 (3) TMI 1316

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GST
HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Raju H.Y., Advocate). For the Respondents: (By Smt. Jyothi M Maradi, HCGP). ORAL ORDER In this petition, the petitioner seeks for the following reliefs: "a. Issue a writ or order in the nature of Certiorari to quash the Order of Adjudication bearing No. CTO/LGSTO-155/DRC-7/809/2024-25 dated 27.06.2024 pass .....

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..... he Commercial Tax Officer, Ramanagara, instituted proceedings under Section 73 of the KGST Act against the petitioner, which culminated in the impugned order at Annexure - A dated 27.06.2024 for the tax period 2019-2020. Subsequently, the 5th respondent-The Commercial Tax Officer (Audit), Channapatna also initiated proceedings against the petitioner in relation to the very same subject matter and .....

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..... d 2019-2020 and the same subject matter in respect of the very same petitioner, both 4th respondent - The Commercial Tax Officer, Ramanagara as well as the 5th respondent - the Commercial Tax Officer(Audit), Channapatna have passed similar orders, under identical circumstances against the very same petitioner under Section 73(9) of the KGST Act, which is impermissible in law. It is also relevant t .....

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..... ent - The Commercial Tax Officer, Ramanagara for reconsideration afresh in accordance with law. (iv) The petitioner shall appear before the 4th respondent on 26.03.2025 at 11.00 a.m., without awaiting further notice from the 4th respondent. (v) The 4th respondent shall reconsider the matter afresh and pass appropriate orders on or before 28.03.2025. (vi) Liberty is reserved in favour of the pet .....

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