2026 (7) TMI 1427

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....er : Sri. K M Shivayogiswamy., Advocate For the Respondents : Sri. K. Hema Kumar, Aga ORAL ORDER: The petitioner is aggrieved by the Order dated 02.06.2026 in Form GST DRC-07 [Annexure - C] under Section 74 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, the 'CGST Act']/KGST Act']. The petitioner's Input Tax Credit [IT....

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....oth the intimation and the Show Cause Notice are only uploaded on the Portal and the petitioner is not served with these, and on merits of the petitioners' grievance, the learned counsel submits that the supplier's registration is cancelled with effect from 01.02.2021 and the petitioner's business with these entities is prior to this as could be seen from the other annexures enclosed t....

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....ed only on the registered E-mail. The petitioner seeks opportunity to produce documents to show the genuineness of the transaction for the period prior to the date of cancellation of the supplier's registration. 5. In the circumstances, this Court is of the view that there must be interference to extend another opportunity to the petitioner to show cause but on terms which must include depo....