" - 1 - HC-KAR NC: 2026:KHC:12850 WP No. 778 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 778 OF 2026 (T-RES) BETWEEN: M/S. J. K. ASSOCIATES, REGISTERED UNDER KGST ACT, 2017, GSTIN. 29AKLPB03141Z2, 463, 17TH CROSS, 11TH B MAIN, 5TH BLOCK, JAYANAGAR, BENGALURU-560027. REPRESENTED BY ITS DESIGNATED PROPRIETOR, SRI. MEKANAGADDE KUSHALAPPA BAGAVAN, AGED ABOUT 44 YEARS, RESIDING AT NO.463 JAYANIVAS, 17TH CROSS, 11TH B MAIN ROAD, 5TH BLOCK, JAYANAGAR, BENGALURU SOUTH, PO. JAYANAGAR, DIST. BENGALURU, KARNATAKA-560041. …PETITIONER (BY SRI. SATHYANARAYANA T. R., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAX, VIDHANA SOUDHA, BANGALORE-560001. Printed from counselvise.com Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12850 WP No. 778 of 2026 2. DEPARTMENT OF GOODS AND SERVICE TAX, KALIDASA ROAD, VANIJYA THERIGE KARYALAYA, GANDHI NAGARA, BENGALURU-560009, REP. BY ITS COMMISSIONER. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-3.1 DGSTO-3, 2ND FLOOR, TTMC, B BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU-560027. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-3.2, DGSTO-3, 2ND FLOOR, TTMC B BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU- 560027. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R1, R3 AND R4; SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDERS WHICH IS ANNEXED AS ANNEXURE-A, B BOTH ARE DATED.07-02-2025 PASSED UNDER SECTION 73(9) OF THE CGST/KGST ACT-2017 BEARING REFERENCE NO.ZD290225028761D AND REFERENCE NO.ZD290225030105T RESPECTIVELY ISSUED BY REPSONDENT NO.3 AND IMPUGNED ORDER WHICH IS ANNEXED AS ANNEXURE-C DATED 24-02-2025 PASSED BY RESPONDENT NO.4 UNDER SECTION 73(9) OF THE CGST/KGST ACT-2017 IN REFERENCE NO. ZD2902250945625, AND ALSO BY REMANDING BACK FOR THE FRESH ADJUDICATING PROCEEDINGS AND ETC., Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:12850 WP No. 778 of 2026 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has sought for setting aside of the orders at Annexures-A and B passed under Section 73(9) of the Central Goods and Services Tax and Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act') by respondent No.3 and has also sought for setting aside of the order at Annexure-C passed by respondent No.4. All orders being orders of adjudication under Section 73(9) of the CGST/KGST Act. 2. Learned counsel for petitioner submits that orders passed are required to be set aside as concurrent jurisdiction is exercised for the same period by different officers. 3. Sri. K. Hemakumar, learned Additional Government Advocate submits that if the petitioner had participated in the proceedings, the overlapping orders Printed from counselvise.com - 4 - HC-KAR NC: 2026:KHC:12850 WP No. 778 of 2026 perhaps could have been avoided and petitioner by his non-participation is responsible for passing of such multiple orders which are overlapping. 4. Having noticed the orders relating to the same period 2020-21, it would be appropriate to set aside the orders at Annexures-A, B and C and direct fresh adjudication in the hands of respondent No.3. Petitioner to be present before respondent No.3 without further notice on 07.04.2026. 5. The petitioner to pay 10% of the demand of tax component in terms of the Summary Order at Annexure-B. Such payment to be made within 07.04.2026. Needless to state, such amount will be subject to adjudication. 6. Accordingly, petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR Printed from counselvise.com "