2026 (4) TMI 1265

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.... The Petitioner : Sri. Angadi S.V., Advocate For The Respondent : Smt. Jyoti Maradi, HCGP ORAL ORDER: The petitioner has filed an interlocutory application seeking for amendment of the petition seeking to set aside the order of adjudication at Annexure-C. In light of the submission made and averments of the said application, IA is allowed. Necessary amended petition to be filed. 2. It ....

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....ay take note of the fact that the order under Section 73(9) of the Act, is an ex-parte order and remit the matter back for reconsideration. 4. Perused the order of adjudication under Section 73(9) of the Act dated 20.02.2025. The authority has completed the adjudication on the basis of material in its possession. The premise on which adjudication is completed is that the taxpayer is alleged to ....