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2026 (9) TMI 1084

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....ABLE MR.JUSTICE ZIYAD RAHMAN A.A. For the Appellant : Adv Shri. Rajesh Nambiar For the Respondents: Shri. V. Girishkumar, SC and Shri. Gireesh G, Sr. Government Pleader JUDGMENT The petitioner is a registered tax payer under the provisions of the CGST and SGST Act. The grievance of the petitioner is against Ext.P2 Order-in-Original, passed under Section 73 of the SGST Act, by which the....