2026 (6) TMI 1502

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....: 2026:KHC - D:8035<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 19-6-2026<br>Writ Petition No. 103210 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 fil....

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....er Section 73(1) of the Act. Consequent thereto, an adjudication order dated 29.09.2023 (Annexure-A to the writ petition) was passed by respondent No.&nbsp;1 - Assistant Commissioner. The said order was assailed by the petitioner in an appeal filed under Section 107 of the Act before respondent No.&nbsp;2 - Joint Commissioner. Respondent No.&nbsp;2, by the impugned order dated 05.03.2026 (Annexure....

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....4] 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-part. b. The petitioner is permitted to file an appeal against the cancellation of registration before the Ap....