- 1 - HC-KAR NC: 2025:KHC:49978 WP No. 35753 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35753 OF 2025 (T-RES) BETWEEN: 1. PRACTICOOL SOLUTIONS 1 FLOOR, NO.6 & 13 NMR COMPLEX, 4TH CROSS HEBBAL KEMAPURA, BANGALORE-560024 (REPRESENTED BY ITS PROPRIETOR MR. TIRUPATTUR KAMAL MOHAMMED AMJED) REG. UNDER COMPAINES ACT, 1956 …PETITIONER (BY SRI. GANESH RAJ.S FOR SMT. SMITHA. K., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152, NO. 80/8, SAMAYA TOWERS, 2ND FLOOR, TATA NAGAR MAIN ROAD, KODIGEHALLI, BANGALORE - 560092 2. COMMERCIAL TAX OFFICER LGSTO-152, NO. 80/8, SAMAYA TOWERS, 2ND FLOOR, TATA NAGAR MAIN ROAD, KODIGEHALLI, BANGALORE - 560092 …RESPONDENTS (BY SRI.K.HEMA KUMAR, AGA) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49978 WP No. 35753 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS PERTAINING TO FORM GST DRC-07 BEARING REFERENCE NO. ZD2901250524893 DTD. 15.01.2025 ANNEXURE-A2 AND THE CONSEQUENTIAL ORDER REF.NO.ACCT/LGSTO-152/2024-25 DTD. 15.01.2025 ANNEXURE-A1 ISSUED BY THE RESPONDENT, AND QUASH THE SAME. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: "A. ISSUE a Writ of Certiorari or any other appropriate writ, order or direction, to call for the records pertaining to Form GST DRC-07 bearing Reference No.ZD2901254893 dated 15.01.2025 Annexure-A2 and the consequential Order Ref. No.ACCT/LGSTO- 1528/2024-25 dated 15.01.2025 Annexure-A1 issued by the Respondent, and quash the same; AND B. PASS such further or other orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and thus render justice." - 3 - HC-KAR NC: 2025:KHC:49978 WP No. 35753 of 2025 2. A perusal of the material on record will indicate that despite the earlier proceedings under Section 73 of the KGST Act, which culminated in an orders dated 25.12.2023 and 22.03.2024, the respondents have issued a show cause notice dated 03.08.2024 purporting to invoke Section 74 of the KGST Act, which culminated in the impugned order at Annexure-A and the Bank endorsement at Annexure-A2. Aggrieved by which, the petitioner is before this Court by way of the present petition. 3. As stated supra, despite the respondents having earlier passed orders in relation to the very same subject matter, the respondents are not entitled to initiate subsequently the impugned proceedings on the same subject matter and the same cause of action and as such, the impugned order deserve to be set aside. 4. Accordingly, the following: ORDER i) Writ petition is allowed. ii) The impugned order in Form GST DRC-07 bearing Reference No.ZD2901250524893 - 4 - HC-KAR NC: 2025:KHC:49978 WP No. 35753 of 2025 dated 15.01.2025 at Annexure-A2 and Order Ref. No.ACCT/LGSTO-152/2024-25 dated 15.01.2025 at Annexure-A1 are hereby quashed. iii) The respondents are directed to dispose of the rectification application filed by the petitioner, if not disposed of as on today as expeditiously as possible. Sd/- (S.R.KRISHNA KUMAR) JUDGE VM List No.: 2 Sl No.: 16