SHIVA ENTERPRISES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In this petition, the petitioner seeks for the following reliefs:

(2.) A perusal of the material on record would indicate that the 4th respondent - The Commercial Tax Officer, Ramanagara, instituted proceedings under Sec. 73 of the KGST Act against the petitioner, which culminated in the impugned order at Annexure - A dtd. 27/6/2024 for the tax period 2019-2020. Subsequently, the 5th respondent-The Commercial Tax Officer (Audit), Channapatna also initiated proceedings against the petitioner in relation to the very same subject matter and for the very same tax period 2019-2020, which also culminated in the impugned order at Annexure - B dtd. 31/8/2024. It is contended that having regard to two identical orders passed by the 4th and 5th respondents, both the impugned orders deserve to be set aside and the matter remitted back to the 4th respondent - The Commercial Tax Officer, Ramanagara, with directions to pass appropriate order afresh and to enable the petitioner to avail the benefits of the Amnesty Scheme under Sec. 128(A) of the KGST Act, in accordance with law.

(3.) Per contra, learned High Court Government Pleader for respondents submits that there is no merit in the petition and that the same is liable to be dismissed.