2026 (3) TMI 568

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....KARNATAKA HIGH COURT - 2026:KHC:2845 - DB<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 20-1-2026<br>WRIT APPEAL No. 141 OF 2025 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE MR. JUSTICE K. V. ARAVIND For the Appellants: (By Sri Aravind V. Chavan, Senior Standing Counsel). For the Respondents: (By Sri B. N. Mahesh Chandra, Advocate For R....

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....ds and Services Tax Act, 2017 (for short, "KGST Act"). The writ petition was not entertained on the ground that an alternative and efficacious remedy was available under Section 107 of the CGST Act. 3. Sri Aravind V. Chavan, learned Senior Standing Counsel appearing for the appellants, submits that the learned Single Judge, while relegating the respondent to the appellate remedy, made observati....

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....e learned Single Judge made an observation to the effect that issuance of a single show-cause notice in respect of three financial years is erroneous. Such an observation touches upon the correctness and jurisdiction relating to the issuance of the show-cause notice. In view of the respondent being relegated to the appellate remedy, the observation made by the learned Single Judge on the correctne....