2026 (4) TMI 1261

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....tition No. 8450 of 2026 (T-Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For The Petitioner : Sri Gowrishankar Prasad H.R, Adv. For The Respondents : Smt. Jyoti M, HCGP ORAL ORDER:- Petitioner has sought for setting aside of the orders at Annexures-A and B. 2. Annexures-A and B are the orders passed under Section 73(9) of the Karnataka Goods and Services Tax Act, 201....

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....r at Annexure-C does not result in merger of the order at Annexure-A with the order of the appellate authority as the appellate authority has dismissed the appeal on the ground of delay, the orders at Annexures-A and B may be set aside and the matter may be remitted to the stage of reply to the show cause notice. It is further submitted by the learned counsel for the petitioner that pursuant to th....