Order to Be Quashed as Parallel Proceedings by CGST and SGST Authorities in Relation to Same Year and Same Issue Are Impermissible | HC

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  • Last Updated on 8 April, 2025

GST Proceedings

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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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied