2026 (7) TMI 1999

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....ns)<br>Dated:- 19-6-2026<br>Writ Petition No. 104571 of 2026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. H.R. Kambiyavar, Advocate For the Respondents : Smt. Nandini Somapur, Aga For R1 To R3; Sri. V.M. Kharvi, Advocate For R4 ORAL ORDER : The present petition is filed seeking for the following reliefs: "WHEREFORE, the petitioner mos....

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....s of the Goods and Services Tax Act, 2017 [Hereinafter referred to as the 'Act'] was issued a show-cause under Section 73(1) of the Act. Consequent thereto, an adjudication order dated 30.03.2024 (Annexure-A to the writ petition) was passed by respondent No.1 - Assistant Commissioner. The said order was assailed by the petitioner in an appeal filed under Section 107(1) of the Act before respondent....

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....es vs. Assistant Commissioner of Commercial Taxes and Others [W.P.No.107549/2024 decided on 21.01.2025, NC:2025:KHC-D:1034] as well as in the case of Bandigisab Maheboobsab Bijapur vs. Assistant Commissioner and Others [W.P.No.108239/2025 decided on 05.11.2025, NC:2025:KHC-D:15104] in a similar factual matrix, granted relief and ordered as under: "ORDER a. The petition is allowed in-pa....