Case Details: Emmanuel Constructions Pvt. Ltd. vs. Principal Secretary to the Govt. Finance Department (2025) 36 Centax 185 (Kar.)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
- S/Shri Harish B. Narasappa, Sr. Counsel & Y.C. Shivakumar, Adv., for the Petitioner.
- Shri K. Hema Kumar, AGA, for the Respondent.
Facts of the Case
The petitioner challenged a single show cause notice issued in Form GST DRC-01 covering multiple assessment periods, pursuant to which the authorities passed two separate adjudication orders. It was submitted that issuance of a common notice and multiple orders on the same notice was procedurally irregular and contended that such actions were liable to be quashed. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the issuance of a common show cause notice encompassing two assessment periods, followed by multiple adjudication orders, was improper. The Court noted that the statutory provisions under Section 73 of the CGST Act mandated proper proceedings and afforded the petitioner the opportunity to submit replies. The impugned notice and both adjudication orders were quashed. The petitioner was entitled to submit replies, documents and contest proceedings.
