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2025 (2) TMI 65

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....MR JUSTICE M.I.ARUN For the Appellant : Sri. Shreehari, Advocate For the Respondent : Smt. Jyoti M. Maradi, HCGP ORAL ORDER 1. A show cause notice under Section 73(1) of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 has been issued to the petitioner for the financial years 2019-20 and 2020-21. On the ground that respondents ought to have issued separat....