TaxTMI 
TaxTMI 
2026 (9) TMI 1097
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...., [2026] 190 taxmann.com 160 (Karnataka)<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 29-8-2026<br>Writ Petition No. 107171 OF 2026 (T - RES) - -<br>GST<br>THE HON'BLE MR. JUSTICE C.M. POONACHA For the Appellant : Sri. V.S. Kalasurmath, Advocate For the Respondent : Smt. Nandini Somapur, AGA ORAL ORDER The present writ petition is filed seeking for the fo....
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....ed to as 'KGST' Act) as well as the order dated 30.03.2026 passed under Section 73(9) of the KGST Act (Annexure-A1 to the writ petition). 3. The Learned counsel for the petitioner contends that the audit which has culminated in the order dated 16.10.2025 was conducted by respondent No.5 and the Adjudication Order dated 30.03.2026 was also is....
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....sed by respondent (Annexure-E series) is hereby set aside. iii. Consequently, impugned garnishee notice dated 04.10.2025 (Annexure-K) and impugned Form iv. The impugned order in appeal dated 27.06.2025 (Annexure-J) is also set aside. v. The matter is remitted to the Joint Commissioner of Commercial Tax (Administration)-respondent No.3, who shall assign the matter to the ....
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....by respondent No.5. In view of the said admitted position the relief sought for in the present writ petition is to be granted in terms of the judgment of the Co-ordinate Bench of this Court in the case of M/s. Rajapur Minerals. 7. Hence, the following: ORDER (i) The order dated 30.03.2026 passed by the respondent No.5 (Annexure-A1 to the writ petition) is hereby quashed; ....