M/S Dhanlaxmi Sugar Agency vs. The Deputy Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER Petitioner is before this Court seeking following reliefs: “(a) Issue a writ of certiorari, or such other writ, Order or direction as this Hon'ble Court may deem fit and quash the show cause notice under section 73 of the Act in No.ADCOM(ENF)/SZ/ ACCT-26/INS-738/2024-25 dated 28.11.2024 for FY 2020-21 to 2024-25 which is herewith passed by respondent No.2 enclosed as Annexure "E" as illegal without the authority of law and ab initio void; (b) Issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble Court may deem fit to quash the Order-in Original passed by Respondent No.1 in T.No.DCCT(Audit)-2/Klb/AdjOrder/2024-25 dated 27.02.2025 HC-KAR NC: 2025:KHC-K:7744 under section 73(9) of the KGST/CGST Act, 2017 which is herewith enclosed as Annexure "F" (c) Grant such other consequential reliefs as this Hon'ble High Court may think fit and also the cost of this writ petition in the ends of justice and equity.”
Annexure-E is the show-cause notice purportedly issued under Section 73 read with Sections 50, 122 of the KGST Act/ CGST Act for the tax period 2020-21 to 2024-25. Annexure-F is the consequent order of adjudication passed by the Assessing Authority.
Learned counsel for the petitioner, appearing through the video conference, submits that a single show- cause notice issued for multiple financial years is impermissible. He submits that there is no compliance with the requirement of Rule 142 of CGST Rules, in that, no sooner such a notice is issued, the same has to be uploaded on the website. The same has not been done. Therefore, he submits that the consequent order passed on the show-cause notice is unsustainable.
Learned Additional Advocate General submits that show-cause notice issued for multiple financial year as HC-KAR NC: 2025:KHC-K:7744 seen at Annexure-E and the consequent order will be reconsidered by the respondent - authority given some time in the matter.
Learned counsel for the petitioner would submit that all the contentions raised and to be raised shall be kept open.
In that view of the matter, the writ petition is allowed. Without expressing any view on the merits or otherwise of the matter, since the single show-cause notice has been issued in respect of multiple financial years, which according to learned AAG is going to be reconsidered, both Annexures-E and F are quashed. The matter is remitted to the respondent – authority. The respondent – authority is at liberty to initiate the proceedings strictly in accordance with law. (M.G.S.KAMAL) JUDGE SWK List No.: 1 Sl No.: 5 CT:SI
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.