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THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR
SHARADAPURA KRISHNA CHANDRA – Appellant
Versus
THE SUPERINDENT OF CENTRAL TAX – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“i) Issue a Writ of Certiorari or direction in the nature of a writ of certiorari quashing the order in original passed under section 74 of the Act date 30.04.2024 issued by the Respondent No. 1 herein marked as Annexure-A1.
ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of order in form GST DRC 07 dated 05.05.2024 passed by the Respondent No.1 herein marked as Annexure - A2
iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of adjudication passed under section 73(9) of the Act dated 08.02.2024 issued by the Respondent No. 2 herein marked as Annexure-B1.
iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of order in form GST DRC 07 dated 08.02.2024 passed by the Respondent No.2 herein marked as Annexure - B2.
v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity”
2. Heard learned counsel for the petitioner, learned counsel for respondent No.1 and learned HCGP for respondent No.2 and per
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.
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....
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.
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.
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.
Proceedings initiated by one authority under the CGST Act must be concluded by that authority; inquiries do not equate to the initiation of proceedings.
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