2026 (5) TMI 569

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....>HON'BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Aditya S K., Advocate For the Respondent : Sri. Akash B Shetty., Advocate For R1 To R4 ORAL ORDER: Petitioner has challenged the order in original at Annexure-C passed under Section 74 of the CGST / KGST Act. 2. It is submitted that the order passed is an ex parte order without the benefit of reply to the show cau....

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....7-2018 and 2018-2019, non-payment of GST on supplies received from unregistered persons under reverse charge mechanism in terms of Section 9(4) of CGST Act, excess availment of ITC on account of difference between GSTR-3B and GSTR-2A as well as other grounds. 4. In light of the grounds raised, it is clear that the stand of the petitioner on merits as regards each of the grounds raised would hav....