2026 (9) TMI 1274

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....br>Dated:- 29-8-2026<br>Writ Petition No. 14142 of 2026 (T - RES) C/W Writ Petition No. 23226 of 2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Joseph Varghese, Advocate For the Respondents : Sri. K. Hemakumar, Aga A/W; Smt. Malavika Prasad, HCGP ORAL ORDER: The question for consideration is whether there could be simultaneous proceedings for the ....

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....under Section 73 of the KGST/CGST Act. The petitioner has not participated in the proceedings pursuant to the Show Cause Notices dated 19.06.2025 and 26.09.2025. The petitioner pleads bona fides and this Court must observe that if indeed the petitioner has participated in these proceedings and brought out to the notice of these officers who have issued these notices that the proceedings commenc....

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.... Date Provisions of the KGST/CGST Act, 2017 Annexures 1 Show Cause Notice 26.09.2025 73 A 2 Summary of Show Cause Notice 26.09.2025 - A1 3 Adjudication Order 28.01.2026 73(9) B 4 Summary of the Order 28.01.2026 - B1 5 Garnishee Notice 17.03.2026 79(1)(c) D B. The consideration of the restored proceedings sha....