M/S Nagana Contractor vs. Union Of INDIA
Held
The Court found it impermissible in law to have two adjudication orders for the same period. Consequently, both orders were set aside, and the matter was remitted back to one of the authorities for reconsideration.
Facts
The petitioner received two separate adjudication orders under Section 73 of the KGST/CGST Act for the same tax period (2019-2020) from different authorities. The petitioner had not participated in the proceedings or submitted a reply to the show cause notice.
Key Issues
Whether it is permissible to pass two adjudication orders under Section 73 for the same tax period. Whether the petitioner should be given an opportunity to reply to the show cause notice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36301 OF 2025 (T-RES) BETWEEN:
M/S. NAGANA CONTRACTOR, REP. BY ITS SOLE PROPRIETOR, SRI NAGANNA, S/O RANGIAH, AGED ABOUT 48 YEARS, HAVING OFFICE AT OLD RICE MILL ROAD, GORUR, HASSAN TALUK - 573 120. REGISTERED UNDER GST ACT, 2017 …PETITIONER (BY SRI KANISHK RAVINDRAN, ADVOCATE)
AND:
UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISINA HILLS, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA, REP. BY ITS CHIEF SECRETARY, DEPARTMENT OF FINANCE, VIKASA SOUDHA, BENGALURU-560 001. 3. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERICIAL TAXES, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHINAGAR, BENGALURU KARNATAKA -560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX, LGSTO-242, SWAMY ARCADE, KUVEMPU NAGAR MAIN ROAD, OPP. H.D.F.C HOME LOAN BANK, KUVEMPU NAGAR, HASSAN 573 201.
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.