Case Details: Fortune Healthcare Services vs. Assistant Commissioner - [2025] 172 taxmann.com 828 (Karnataka)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
- Smt. Vani H., Adv. for the Petitioner.
- Smt. Jyoti M. Maradi, HCGP for the Respondent
Facts of the Case
The assessee filed a writ petition before the Hon’ble High Court challenging parallel proceedings initiated by both CGST and SGST authorities for the period 2018-19. A show cause notice was issued which culminated in two separate adjudication orders under section 73(9) of the CGST Act and the Karnataka GST Act based on the same contentions. Upon rejection of the assessee’s request for rectification, the assessee approached the Court contending that such parallel proceedings by dual authorities on the same issue and period were impermissible in law.
High Court Held
The Hon’ble High Court held that the respondents had initiated parallel proceedings for the same year by putting forth the very same contentions, which was impermissible. Accordingly, the impugned show cause notice and adjudication orders were quashed.
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