- 1 - HC-KAR NC: 2026:KHC:15092 WP No. 8393 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8393 OF 2026 (T-RES) BETWEEN: M/S. VALENTE LIFESPACE CREATORS PVT. LTD., REGISTERED UNDER THE COMPANIES ACT, 2013 (CIN NO.U70109RJ2016PTC056191) HAVING ITS REGISTERED OFFICE AT B-0710, 7TH FLOOR, EAST TOWER 'B' SIGNATURE TOWER, 7, SURVEY NO. 50, HUSKUR VILLAGE, BIDARAHALLI HOBLI, BENGALURU EAST, BENGALURU - 560 049. REPRESENTED BY ITS DIRECTOR, SHRI ASHOK SHARMA …PETITIONER (BY SRI ANJAMAN GHULATI, ADVOCATE FOR SRI ABHINAY.S, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER, OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-33, SOUTH ZONE, ROOM NO.306, 3RD FLOOR, V.T.K.-2 BUILDING, RAJENDRANAGARA, KORAMANGALA, BANGALORE - 560 047. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, EAST DIVISION - 6, BENGALURU EAST COMMISSIONERATE, T.T.M.C., B.M.T.C. BUILDING, 6TH FLOOR, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15092 WP No. 8393 of 2026 HAL AIRPORT ROAD, DOMLUR, BENGALURU 560 071. …RESPONDENTS (BY SRI ARAVIND CHARAN, ADVOCATE FOR R-2; SRI K HEMA KUMAR, ADVOCATE FOR R-1) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION PRAYING TO CALLING FOR THE RECORDS PERTAINING TO THE IMPUGNED FORM GST DRC-01A BEARING FILE NO. ADCOM/ENF/SZ/CTO-33/MA-1210/2025-26 DATED 13.02.2026 ISSUED BY THE FIRST RESPONDENT UNDER SECTION 74 OF THE KGST ACT, 2017 (ANNEXURE-A) AND QUASH THE SAME AS ILLEGAL, WITHOUT JURISDICTION, ARBITRARY, CONTRARY TO SECTION 6 (2) (a) OF THE KGST ACT 2017 AND VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE AND CONSEQUENTLY HOLD THE IMPUGNED PROCEEDINGS TO BE NON-EST IN LAW ETC. 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 present petition has been filed calling for the records from respondent No.1 as regards proceedings initiated under Section 74 of the Central Goods and Service Tax Act, 2017 and to set aside the same as being contrary to Section 6(2)(a) of the Karnataka Goods and Service Tax Act, 2017. 2. Learned counsel for the petitioner submits that parallel proceedings have been initiated for the same period on - 3 - HC-KAR NC: 2026:KHC:15092 WP No. 8393 of 2026 an identical issue by the Department of Commercial Taxes, Government of Karnataka ie., respondent No.1 as is evidenced from Annexure-A, on the one hand and parallel proceedings also have been initiated by respondent No.2 for the same period on the same issue, as is evidenced from the show cause notice at Annexure-B. 3. Learned Additional Government Advocate appearing for the State submits that the Court may pass appropriate orders in light of the assertion that parallel proceedings cannot be permitted to proceeded with. 4. Sri. Aravind V Chavan, learned counsel for respondent No.2 submits that the proceedings initiated by the Central Government are earlier in point of time and may be permitted to be proceeded with. The proceedings by the Central Government have been initiated by way of investigation on 13.08.2024 and the show cause notice was issued on 11.12.2025. It is noticed, on the other hand that the State Government has issued intimation on 13.02.2026. - 4 - HC-KAR NC: 2026:KHC:15092 WP No. 8393 of 2026 5. In light of the parallel proceedings initiated, it will be appropriate that the proceedings initiated at an earlier point of time by respondent No.2 is permitted to be proceeded with and the proceedings before respondent No.1 would stand abated. All contentions are kept open. 6. Accordingly, the proceedings by respondent No.2 are permitted to progress in accordance with law. 7. In view of the above, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 26