2026 (7) TMI 66

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....For the Petitioner : Sri. E.I. Sanmathi., Advocate For the Respondents : Sri. K Hema Kumar., Aga ORAL ORDER : The petitioner, a proprietary concern and a registered taxpayer under the Karnataka Goods and Services Tax Act, 2017 [for short, 'the Act'], has called in question the Adjudication Order dated 04.09.2025 [Annexure-A] under Section 73 of the Act read with the relevant Rules. The im....

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....dings are because of an alleged mismatch in the Returns filed in GSTR-3B and GSTR-2A, but the petitioner will ensure evidence is produced to explain the mismatch as would be permissible under the relevant Circular. Sri K Hema Kumar, a learned Additional Government Advocate, who is called upon to accept notice for the respondents, is heard in the light of these circumstances. This Court is of th....