M/S N Srinivas Raju vs. Joint Commissioner Of Commercial Taxes (Admn)
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “a. Issue a Writ, Order or Direction, declaring that in view of the initiation of proceedings under section 73(5) of the KGST Act by communication of intimation of tax ascertained on 18/11/2023 vide Annexure C in respect of the claim for excess Input Tax Credit of an HC-KAR NC: 2025:KHC:47141 amount of Rs. 30,31,472/- for the tax Period 2019-20 and passing of the order of adjudication thereon dated 29/08/2024 vide Annexure B by the Respondent No. 2, the subsequent issuance of intimation of tax ascertained vide communication dated 01/03/2024 vide Annexure F Bearing No. by the Respondent No. 4 and all further actions by the Respondent No. 3 in respect of the same subject matter as vitiated, non-est and bad in law. b. Issue a Writ in the nature of 'certiorari', or any other appropriate writ, order or direction, quashing the impugned Order dated 31.08.2024 passed by the Respondent No. 3 bearing No. No. ACCT (AUDIT)- 3.6/DGSTO.3/GST2019-20/ORDER-U/s73/2024-25 'vide Annexure A' as arbitrary, unjustifiable, illegal and opposed to the principles of natural justice. c. Grant such other relief that this Hon'ble Court may deem fit in the facts and circumstances of the matter in the interest of justice.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
A perusal of the material on record will indicate that on 31.05.2024, the 2nd respondent - Deputy Commissioner of Commercial Taxes issued a Show Cause Notice to the petitioner HC-KAR NC: 2025:KHC:47141 who submitted a reply and contested the proceedings initiated under Section 73(1) of the KGST Act. The said proceedings culminated in adjudication order dated 29.08.2024, which was in favour of the petitioner. However despite the aforesaid proceedings already initiated by the Deputy Commissioner against the petitioner and culminating in favour of the petitioner, the respondent No.3/ Assistant Commissioner also purports to initiate parallel/simultaneous/dual proceedings in relation to the very same subject matter against the petitioner culminating in the impugned adjudication order at Annexure-A dated 31.08.2024, which is assailed in the present petition.
Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same deserves to be set aside.
The aforesaid facts and circumstances clearly indicate that the respondent No.2 Deputy Commissioner having already initiated proceedings against the petitioner under Section 73 of the KGST Act culminating in the order dated 29.08.2024 passed by the Deputy Commissioner in favour of the petitioner, respondent No.3 – Assistant Commissioner have initiated parallel/simultaneous/dual HC-KAR NC: 2025:KHC:47141 proceedings against the petitioner in respect of the very same subject matter which was already covered by the order of the Deputy Commissioner at Annexure -B dated 29.08.2024. It is therefore clear that the impugned order at Annexure-A passed by the Assistant Commissioner is illegal, arbitrary and without juri iction or authority of law and contrary to the aforesaid provisions of law, warranting interference by this Court.
In the result, I pass the following: ORDER
i) The petition is hereby allowed. ii) The impugned order dated 31.08.2024 passed by respondent No.3 at Annexure-A is hereby quashed. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 47
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.