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TMI Blog2025 (3) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ORAL ORDER In this petition, petitioner seeks the following reliefs: (i) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Show-cause Notice dated 30.05.2024 in Form GST DRC-01 bearing File No. DCCT(A)-5.4/GST(ADT)/2024-25 for the financial year 2019-20 issued by the Respondent No. 5 herein marked as Annexure-A1. (ii) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Summary of show-cause notice dated 30.05.2024 in Form GST DRC- 01 bearing Reference No. ZD2905241162969 for the financial year 2019-20 issued by the Respondent No. 5 herein marked as Annexure- A2. (iii) Issue a writ of certiorari and direction in the nature of a writ of certiorari q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 of CGST / KGST Act, 2017 and Order u/s 21 of IGST Act, 2017 in Form GST DRC-07 dated 16.08.2024 bearing T.No. 946/2024-25 for the financial year 2019-20 passed by the Respondent No. 6 herein marked as Annexure-D1. (ix) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Order under section 73 of KGST / CGST Act, 2017 dated 17.08.2024 bearing Reference No. ZD2908240631456 for the financial year 2019-20 passed by the Respondent No. 6 herein marked as Annexure-D2. (x) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the Summary of the order in Form GST DRC-07 dated 17.08.2024 bearing Reference No. ZD2908240631456 for the financial year 2019-20 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of justice and equity." 2. A perusal of the material on record will indicate that both respondent No. 6 - Assistant Commissioner and respondent No. 5 - Deputy Commissioner issued two separate Show Cause Notices under Section 73 (1) of the KGST Act dated 30.05.2024 and 30.05.2024, respectively, which culminated in the adjudication proceedings and passing of two separate adjudication orders both dated 17.08.2024 and 16.08.2024 by respondent Nos.5 and 6, respectively, under Section 73 (9) of the KGST Act. Hence, petitioner is before this Court by way of the present petition. 3. Learned counsel for the petitioner submitted that simultaneous / dual / parallel proceedings by respondent Nos.5 and 6 is impermissible in law and in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner shall appear before respondent No. 5 on 24.03.2025 without awaiting further notice. vi) Respondent shall treat the proceedings as one under Section 73 (9) of the Act and pass appropriate orders on or before 26.03.2025. vii) Immediately upon the respondent passing appropriate orders against the petitioner under Section 73 (9) of the Act as stated (supra), the petitioner would be entitled to file application/requisition seeking the benefit of GST Amnesty Scheme under Section 128A of the Act, which shall be considered by respondent who shall pass appropriate orders/take appropriate decision immediately thereafter. viii) It is made clear that this order is passed in the peculiar / special facts and circumstances of the instant case and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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