2026 (8) TMI 1054

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....ST<br>2026 (8) TMI 1054 - KARNATAKA HIGH COURT - NC: 2026:KHC:39991 - DB<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 30-7-2026<br>Writ Appeal No. 1354 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE DR. JUSTICE K. MANMADHA RAO For the Appellants : Sri. Unnikrishnan M., Adv. For the Respondent : Sri. Annamalai S., Adv. ORAL J....

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....t thereto initiated/to be initiated by the respondents are hereby quashed. (iii) The respondents are however reserved liberty to initiate appropriate proceedings in accordance with law and if such proceedings are initiated by the respondents, petitioner would be entitled to contest / defend the same in accordance with law." 2. Heard learned counsel Sri. Unnikrishnan. M., for appellants....

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.... order in original as well as the Appellate Order. 5. If the respondent had challenged the order in original as well as Appellate Order, the remedy for the respondent would be to file an appeal before the Goods and Service Tax Appellate Tribunal. 6. Following the decision dated 23.04.2026 in W.A.No.1751/2024 and connected appeals, the present appeal needs to be allowed. Accordingly, the foll....