M/S Sri Vinayaka Electricals vs. Assistant Commissioner Of Commercial Taxes
Held
The Court ruled that simultaneous proceedings by different GST authorities for the same tax period are impermissible when an earlier proceeding is pending. It quashed the subsequent show cause notices, adjudication orders, and the garnishee notice. The matter was remanded for the Commercial Tax Officer to decide on the initial notice dated 19.02.2024 after providing the petitioner an opportunity for hearing.
Facts
M/s Sri Vinayaka Electricals challenged multiple show cause notices and adjudication orders issued by different GST authorities for the same tax period under Sections 73 and 74 of the KGST/CGST Act. These proceedings were initiated while an earlier notice from 19.02.2024 was still pending, culminating in a garnishee notice.
Key Issues
The key legal issue was whether different State GST authorities could initiate simultaneous proceedings for the same tax period under Sections 73 and 74 when an earlier proceeding was already pending.
Sections Cited
Section 73, Section 73(9), Section 74, Section 74(9), Section 79(1)(c)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
- 1 - HC-KAR
CNR: KAHC010314372026 NC: 2026:KHC:46876 IN THE HIGH COURT OF KARNATAKAAT BENGALURU DATED THIS THE 29THDAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14142 OF 2026 (T-RES) C/W WRIT PETITION NO. 23226 OF 2026 W.P. NO. 14142 / 2026 BETWEEN:
M/S SRI VINAYAKA ELECTRICALS A SOLE PROPRIETORSHIP, HAVING ITS PLACE OF BUSINESS AT NO. 109, WARD 17, KOARACHARA COLONY, KR EXTENSION, MADHUGIRI, TUMAKURU, KARNATAKA-572 132. REPRESENTED BY ITS PROPRIETOR, MR. NAGARAJ AGED ABOUT 44 YEARS, S/O NARAYANAPPA, RESIDING AT NO. 16, 2NDMAIN ROAD, KUNIGAL ROAD, BANASHANKARI, TUMAKURU, KARNATAKA - 572 102 …PETITIONER (BY SRI. JOSEPH VARGHESE ,ADVOCATE) AND:
COMMERCIAL TAX OFFICER ENFORCEMENT SOUTH ZONE-31 HAVING ITS OFFICE AT B-BLOCK, ROOM NO. 605, 6TH FLOOR, VTK BUILDING, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010314372026 NC: 2026:KHC:46876 RAJENDRANAGARA, KORAMANGALA BENGALURU-560047
ASSISTANT CO
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.