Passing of multiple adjudication order for single tax period is impermissible under GST Act

Habitus HR Solutions Private Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that passing of multiple adjudication orders under section 73(9) of the Karnataka Goods and Services Tax Act, 2017 [GST Act] for single tax period is impermissible in law and hence quashed. Accordingly, writ petition is allowed. Facts- The present petition has been preferred by the petitioner. It is mainly contested that the respondents initiated proceedings against the petitioner under Section 73 of the Karnataka Goods and Service Tax Act, 2017, pursuant to which, the respondents passed mu...