2026 (5) TMI 860

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....UNIL DUTT YADAV Counsel for the Petitioner : Sri. Gowrishankar Prasad H R., Advocate Counsel for the Respondents : Sri. K. Hema Kumar, AGA ORAL ORDER: Petitioner has challenged the validity of the orders of adjudication passed under Section 73 of the CGST / KGST Act at Annexures-A, B and C series. 2. It is the contention of the petitioner that for the same tax period, 2 orders are p....

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.... the proceedings. 4. Perused the orders. 5. It is the contention of the petitioner that orders at Annexures-A and C series are passed regarding the same tax period and amounts to duplication of orders. Insofar as all the impugned orders, admittedly the orders are ex-parte orders. In light of the assertion of the petitioner as noticed above, it would be appropriate to remit the matter for rec....