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 multiple (three) adjudication orders dated 21.02.2025, 24.02.2025 and 26.02.2025 under Section 73 (9) of the KGST Act, all for the tax period 2020-21 which is clearly impermissible in law and the same deserve to be quashed and the matter remitted back to the respondents for reconsideration of the claim of the petitioner and to proceed further in accordance with law.
Conclusion- Held that the petition is allowed and impugned adjudication orders and demand dated 21.02.2025, dated 24.02.2025 and dated 26.02.2025, passed by respondent No.4 in relation to the tax period 2020-21 are hereby set aside and the matter is remitted back to the fourth respondent to the stage of the petitioner submitting reply to the show cause notice for reconsideration afresh in accordance with law.
