2026 (9) TMI 624

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.... SHYAM PRASAD For the Petitioner : SRI. Venkatanarayana G.M., Advocate For the Respondents : Sri K Hema Kumar, Aga A/W. Smt. Malavika Prasad., HCGP ORAL ORDER: The question for consideration is whether this Court must interfere with the Order dated 13.05.2026 [Annexure-A] by the Appellate Authority under Section 107 of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Se....

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....nment Pleader for the respondents, are heard in the light of the afore circumstances and the Orders of this Court in the writ petition in W.P. No.38839/2025 which is decided on 13.01.2026. This Court has absolved thus. "5. It must be noticed that under Section 107(1) of the KGST Act, the period of limitation is three months from the date of receipt of the order. The period of three months....