Facts of the Case

The petitioner, M/S Nagana Contractor, registered under the GST Act, was subjected to two separate adjudication orders under Section 73(9) of the KGST/CGST Act for the identical tax period/financial year 2019-2020. The first order was passed by Respondent No. 5 on 20.07.2024, and a second order concerning the very same financial year was subsequently passed by Respondent No. 6 on 12.08.2024. The petitioner had not participated in the impugned proceedings and had not submitted a reply to the underlying show cause notice dated 18.04.2024.

Issues Involved

  1. Whether it was permissible in law for two different officers to pass two separate adjudication orders under Section 73(9) for the same tax period/financial year.
  2. What relief should follow where the assessee had not participated in either proceeding and had not replied to the show cause notice.

Petitioner's Arguments

  • Two orders under Section 73(9) of the KGST/CGST Act had been passed for the identical tax period 2019-2020 by two different respondent authorities, which is impermissible and warrants quashing of both orders.

Respondent's Arguments

  • Learned Additional Government Advocate appeared for Respondent Nos. 2 to 6; several contentions were urged in support of sustaining the impugned orders, though the record confirmed the existence of two separate orders for the same period.

Court Order / Findings

  • The Court found that, for the same tax period/financial year 2019-2020, respondent No.5 had passed an adjudication order on 20.07.2024, and respondent No.6 had subsequently passed a second adjudication order on 12.08.2024 — a state of affairs held to be impermissible in law.
  • Coupled with the fact that the petitioner had not participated in the impugned proceedings and had not submitted a reply to the show cause notice, the Court deemed it just and appropriate to set aside both orders.
  • The matter was remitted to Respondent No.5 for reconsideration afresh, to the stage of the petitioner submitting a reply to the show cause notice dated 18.04.2024, with liberty to the petitioner to submit replies/documents/pleadings, and a direction to provide an opportunity of personal hearing.
  • The petitioner was directed to appear before Respondent No.5 on a fixed date without awaiting further notice, failing which the order would stand automatically recalled.

Important Clarification

  • Passing two separate adjudication orders under Section 73(9) for the identical tax period, by different officers, is impermissible and both orders are liable to be set aside regardless of which order came first or which authority had jurisdiction, since such duplication itself vitiates the proceedings.
  • Even where an assessee has not participated at all in the original proceedings, courts will grant a fresh opportunity to reply and be heard where the underlying adjudication process is itself vitiated by such a fundamental procedural anomaly.

Sections Involved

  • Section 73(9), KGST/CGST Act, 2017 – provision under which both conflicting adjudication orders were passed.
  • Show Cause Notice mechanism, GST Act, 2017 – the stage to which the matter was remitted for the petitioner to submit its reply.

Decision – In Favour of

The petition is allowed in favour of the Assessee. Both duplicate adjudication orders are set aside and the matter is remitted to the stage of reply to the show cause notice.

Case Details

  • Court: High Court of Karnataka at Bengaluru
  • Case No.: Writ Petition No. 36301 of 2025 (T-RES)
  • Neutral Citation: NC: 2025:KHC:54222
  • Coram: Hon'ble Mr. Justice S.R. Krishna Kumar
  • Date of Order: 18.12.2025

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