2026 (8) TMI 1792

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.... Central Excises, The Deputy Commissioner Of Commercial Taxes (Enforcement), Kalaburagi<br>GST<br>2026 (8) TMI 1792 - KARNATAKA HIGH COURT - NC: 2026:KHC - K:6396<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-8-2026<br>Writ Petition No. 203254 of 2026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Sudarshan M, Advocate ....

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....t Section 74 is inapplicable to the said period. c) In the alternative, issue a writ of mandamus directing the respondents to treat the impugned notice as issued under Section 73 only and to recompute liability if any after considering petitioners entitlement to input tax credit and after granting full and effective opportunity of hearing. d) Issue mandamus or direct the said res....