M/S. Shamaray Kalasappa Singe Contractor vs. The Assistant Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL) Petitioner who is carrying on the works contract having its registration with GST Authorities with registration No.29GSMPS7189Q1Z1 is before this Court seeking following reliefs: HC-KAR NC: 2025:KHC-K:6948 “(a) Issue a writ of certiorari, or such other writ, order or direction as this court may deems fit by quashing order passed in No.ACCT/LGSTO- 520/KLB/ORDER-73/2024-25/5667 dated 22-01- 2025 at Annexure-B1 by respondent no.1;
(b) To quash show cause notice No.ACCT/AUDIT- 1/KLB/2024-24/557 dated 19-11-2024 Annexure-C by respondent No.2;
(c) To quash the second adjudication order passed by respondent No.2 in order No.ACCT/AUDIT-1/KLB/2024-25/791 dated 12- 02-2025 at Annexure-C1;
(d) To hold that issuance of multiple show cause notice as without juri iction and therefore bad in law;
(e) To direct the respondent No.1 for fresh consideration of the first show cause notice at Annexure-B as the order culminated out of the show cause notice is in violation of nature of justice; and (f) Pass such other order, direction or writ as the high court may deem fit and appropriate in the facts and circumstances of the case.”
Learned counsel for the petitioner submits that the petitioner has been served with two parallel show cause notices and consequential adjudication orders for the same period namely 2019 – 20. That such issuance of parallel show cause notices and consequential adjudication HC-KAR NC: 2025:KHC-K:6948 orders are unsustainable. He submits that issuance of 02 show cause notices for the same period has resulted in conflicting decision being taken. Therefore, he submits that these show cause notices and the consequential adjudication orders be quashed and to direct the respondent No.1 to re-consider the matter afresh.
In response, learned AGA submits that, there is no prohibition for issuance of show cause notices by different officers. That the show cause notices pertain to different and distinct causes of action. The violation, if any, has to be considered in the light of the averment made in the show cause notices. Therefore, the same cannot be clubbed and adjudicated together. He however submits that the petitioner is at liberty to file rectification of the defects pointed out in the show cause notices and such liberty may be reserved to the petitioner.
In response, learned counsel for the petitioner submits that if a liberty is reserved for the petitioner to HC-KAR NC: 2025:KHC-K:6948 seek rectification of the orders, subject matter of the show cause notices, the purpose of filing the petition will be served. His only concern is about the time limit which has been spent in pursuing this petition.
Heard. Perused the records.
In the light of submissions made by learned AGA as well as learned counsel for the petitioner seeking rectification of the orders, subject matter of the show cause notices, the matter is remitted to respondent No.1 and 2 respectively to permit the petitioner to file necessary application seeking rectification of the orders, subject matter of the aforesaid show cause notices. Such application shall be filed within fifteen days from the date of receipt of the certified copy of this order. If filed, the same shall be considered in accordance with law. Delay, if any, shall be condoned in the light of petitioner approaching this Court and pursuing the matter herein. HC-KAR NC: 2025:KHC-K:6948
In view of the above, the learned counsel for the petitioner submits that first prayer would not survive for consideration as the petitioner is reserved with the liberty to seek rectification of the orders, subject matter of the show cause notice. Hence, he would not press the first prayer.
The petition accordingly, disposed of.
All grounds/contentions are kept open for the petitioner to be urged. (M.G.S.KAMAL) JUDGE
SWK List No.: 1 Sl No.: 50 CT:PK
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.