Jio Digital Fibre Private Limited vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: “a) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, quash and set aside the Impugned Order No. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ- 05/2024-25 dated 30.08.2024 issued by Respondent No.5 (Annexure-A):
b) Issue a writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 5 by calling for the records and after going through the facts pertaining to the Petitioner's case and the validity and legality of the provisions, hold that the impugned order No. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ-05/2024-25 dated 30.08.2024 (Annexure-A) is contrary to the binding Circular No. 219/13/2024-GST dated 26.06.2024 and has been issued in violation of Section 168 of the CGST/KGST Act and thereby, set aside the impugned order (Annexure-C);
c) Issue a Writ of declaration or a writ in the nature of declaration or any other writ, order or direction under Article 226 of the Constitution of India by declaring Impugned Notifications numbered as 56/2023-CT dated 28.12.2023 and 25/2023 FD 20 CSL 2023 dated 29.12.2023 (Annexure- B & B1), as being ultra vires Section 168A read with section 73 of CGST/KGST Act, 2017. NC: 2025:KHC:13405 d) issue a writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 5 by calling for the records and after going through the facts pertaining to the Petitioner's case and the validity and legality of the provisions, hold that the impugned order no. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ-05/2024-25 dated 30.08.2024 (Annexure-A) is without juri iction being barred by limitation period prescribed in Section 73(10) of both the CGST Act and KGST Act;
e) issue a writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 5 by calling for the records and after going through the facts pertaining to the Petitioner's case and the validity and legality of the provisions, hold that the Show Notice Cause No. ZD290524121721) dated 30.05.2024 (Annexure-D) is non- est and without juri iction being barred by period prescribed in Section 73(10) read with Section 73(2) of both the CGST Act and KGST Act;
f) that, pending decision of this petition, this Hon'ble Court be pleased to restrain the Respondents, their subordinates, servants and agents from recovering demand confirmed vide Impugned Order No. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ- 05/2024-25 dated 30.08.2024 issued by Respondent No. 5 (Annexure-A) and stay the operation of the Impugned Order. NC: 2025:KHC:13405 g) for interim and ad-interim reliefs in terms of prayers above;
h) for costs of this Petition;
i) for such other reliefs as the nature and circumstances of the case may require.
Heard learned counsel for the petitioner, learned counsel for respondent No.1, learned AGA for respondent Nos.2, 4 and 5 and learned counsel for respondent No.3 and perused the material on record.
A perusal of the material on record will indicate that pursuant to the show-cause notice dated 30.05.2024 issued by respondent No.5 to the petitioner under Section 73(2) of the Central Goods and Services Tax Act, 2017 / the Karnataka Goods and Services Tax Act, 2017 (for short “the CGST/KGST Act”), respondent No.5 proceeded to pass the impugned Adjudication order under Section 73(9) of the KGST Act, dated 30.08.2024 for the tax period 2019-20. Aggrieved by the impugned Adjudication Order, the petitioner is before this Court by way of the present petition. NC: 2025:KHC:13405
During the pendency of the present petition, respondent No.4 has proceeded to pass an order in Form GST- DRC dated 28.02.2025 in relation to the very same petitioner for the tax period 2020-21, whereby the show-cause notice and the proceedings initiated by the concerned respondents against the petitioner herein for the tax period 2020-21 has been dropped by the respondents. The operative portion of the said order dated 28.02.2025 reads as under:
“9. In view of the above, the Show-cause notice dated 11.11.2024 issued by the Assistant Commissioner of Commercial Taxes (Enforcement)-18, South Zone, Bangalore for the year 2020-21 is hereby dropped. This proceeding is without prejudice to any further or any other proceedings that may be initiated on any later date under the appropriate provisions of the GST laws to re-open/re-hear/re- adjudicate/revise this order by competent authorities of the department.”
Per contra, learned AGA for the respondents-State submits on instructions that respondent No.1 in the light of the subsequent order passed by respondent No.5 in respect of the very same petitioner for the subsequent tax period i.e.,2020-21, respondent No.5 would reconsider/re-do/re-visit the impugned NC: 2025:KHC:13405 order and pass appropriate orders bearing in mind the subsequent order and in accordance with law.
Learned counsel for other respondents jointly submit that there is no merit in the petition and that the same is liable to be dismissed.
Under these circumstances, in view of the aforesaid facts and circumstances, having regard to the subsequent events that has transpired during the pendency of the present petition in respondent No.5 dropping the proceedings against the very same petition in relation to the tax period 2020-21, I deem it just and appropriate to set aside the impugned order at Annexure-A and remit the matter back to respondent No.5 for reconsideration afresh in accordance with law, bearing in mind the order in Form GST DRC-05 dated 28.02.2025, within a stipulated time frame and in accordance with law.
In the result, I pass the following: ORDER i. The petition is allowed. ii. The impugned order at Annexure-A dated 30.08.2024 passed by respondent No.5 is hereby set aside. NC: 2025:KHC:13405 iii. The matter is remitted back to respondent No.5 for reconsideration afresh and bearing in mind the order dated 20.08.2025, in accordance with law. iv. Petitioner is directed to appear before respondent No.5 on 07.04.2025, without awaiting further notice. v. Respondent No.5 shall pass appropriate order/take appropriate decision within a period of four weeks from the date of appearance of the petitioner i.e., 07.04.2025. vi. Liberty is reserved in favour of the petitioner to submit additional pleadings, documents etc., before respondent No.5, who shall consider the same and pass appropriate order, in accordance with law. vii. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 1 Sl No.: 89
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.