2026 (9) TMI 627

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....<br>Writ Petition No. 105825 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. Shashank S. Hegde, Advocate For the Respondents : Smt. Nandini Somapur, Aga For R1 To R3; Sri. Venkatesh Uppar, Advocate For R4 ORAL ORDER: The present writ petition is filed seeking for the following reliefs: "i) Issue a writ of Certiorari quashing the ....

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.... by the order dated 30.03.2024 passed under Section 74 of the Karnataka Goods and Services Tax Act, 2017 [Hereinafter referred to as 'Act'] for the Financial Year [Hereinafter referred to as 'FY'] 2017-18 (Annexure-B to the writ petition) by the respondent No.1-Commercial Tax Officer [Hereinafter referred to as 'FY'] the petitioner preferred an appeal No.APL/GST-148/2023-24 under Section 107 of th....

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....Bank to hold the bank account of the petitioner for a sum of Rs.3,42,916/-. 4. It is clear and forthcoming from the aforementioned that the order dated 31.01.2025 (Annexure-C to the writ petition) is passed under Section 74 of the KGST Act for the FY2017-18, which is without reference to the order dated 30.03.2024 (Annexure-B to the writ petition). 5. Having regard to the fact that the order....