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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Electronic City Motors – Appellant
Versus
Joint Commissioner of Central Tax, Bengaluru – Respondent
ORDER :
1. In this petition, petitioner seeks for the following reliefs:-
“(i) Quashing the impugned Order-in-Original dated 20.01.2025 bearing File No.GEXCOM/ADJN/GST/JC/284/2022 and DIN No.2025015700000000E087, passed by Respondent No.1 under Section 74 (1) read with Section 122 (2)(b) of the Central Goods and Services Tax Act, 2017 for the tax period of July 2017 – March 2018 (Annexure-A);
(ii) Quashing the impugned summary of the Order-in-Original in Form GST DRC 07 dated 23.01.2025 bearing Reference No.ZD2901250919119 issued by Respondent No.1 under Section 74 (1) of the Central Goods and Services Tax Act, 2017 for the tax period of July 2017 – March 2018 (Annexure-‘A1’)
(iii) Declaring that the impugned order and summary thereof were passed and issued by the 1st Respondent in gross violation of Section 6(2)(b) of the CGST Act 2017 and is thus without jurisdiction and the authority of law; and (iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”
2. Heard learned counsel for the petitioner, learned counsel for respondent Nos.1 to 4, 6 and 12 and learned HCGP for respondent Nos.
The jurisdiction under the Central Goods and Services Tax Act prohibits State GST authorities from initiating parallel proceedings once Central GST proceedings have commenced on the same subject matt....
Dual proceedings concerning the same subject matter initiated by State GST authorities after Central GST proceedings are barred under Section 6(2)(b) of the CGST Act.
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
Taxpayer cannot face dual proceedings by Central and State authorities on the same subject-matter under Section 6(2)(b) of the GST Act, establishing a safeguard against double taxation.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
Jurisdiction prohibits State authorities from initiating proceedings when Central GST has already initiated consistent inquiries on the same subject matter under Section 6(2)(b) of the CGST Act.
Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
The court upheld the imposition of penalties under GST laws, affirming that vague allegations do not invalidate the jurisdiction of the authorities when substantial involvement in fraud is establishe....
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