Simultaneous GST proceedings for same year & with same contentions is impermissible

Fortune Healthcare Services Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that initiation of simultaneous proceedings in relation to same year, by Assistant and Deputy Commissioner, by putting forth very same contentions is clearly impermissible in law. Accordingly, order are liable to be quashed. Facts- Respondent No.1-Assistant Commissioner issued a pre-intimation u/s. 73(5) of the KGST Act, 2017, calling upon the petitioner to pay the differential tax amount for the tax period 2018-19. Similarly, respondent 2 – Deputy Commissioner also issu...