M/S Sri Vinayaka Electricals vs. Commercial Tax Officer
Held
The High Court quashed the impugned SCNs, adjudication orders, and the garnishee notice issued under Sections 73, 73(9), 74, 74(9), and 79(1)(c) of the KGST/CGST Act. It allowed the Commercial Tax Officer (Audit) to proceed with an earlier pending notice dated 19.02.2024, granting the petitioner an opportunity for hearing and document submission, and clarified that limitation would not impede these restored proceedings.
Facts
The petitioner faced simultaneous GST proceedings for the same tax period by different authorities. A Show Cause Notice (SCN) under Section 73 was issued on 26.09.2025, to which the petitioner responded. While these proceedings were pending, another SCN under Section 74 was issued on 19.06.2025, and the petitioner did not participate in the subsequent adjudication for either of these later SCNs, leading to adjudication orders and a garnishee notice.
Key Issues
The key legal issue was whether simultaneous proceedings for the same tax period by different State GST authorities are permissible when an earlier proceeding is already pending consideration.
Sections Cited
Section 73, Section 73(9), Section 74, Section 74(9), Section 79(1)(c), Form DRC-01, Form GST DRC-07
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
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