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

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.