Subsequently, the State GST authorities issued summons on 23.08.2023 and initiated proceedings on 07.09.2023, followed by a show-cause notice dated 19.12.2023. Despite this, the State GST authorities proceeded to issue notices and pass adjudication orders on the same subject matter. In the meanwhile, respondent No.2 issued intimation dated 26.12.2023 followed by another show cause notice dated 02.01.2024. So also, respondent Nos.2, 5, 6 and 7 are the State GST Authorities under the Karnataka Goods and Services Act, 2017 (KGST Act). ii) The impugned show cause notice dated 15.09.2022 issued by respondent No.1 at Annexure-C is hereby quashed.”8.