The Commissioner Of Central Tax vs. M/S Jeans Knit Private Limited
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ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)
These appeals were heard on 16.09.2026. The only issue advanced before this Court was that the appellate order was beyond the period of limitation. Considering the same, this Court indicated that it was inclined to dismiss the appeals.
We note that one of the contentions raised by the Revenue in the appellate proceedings- which was not argued before us on 16.09.2026- is that a show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 could be adjudicated independent of the appellate order, which is impugned in W.A. No.966/2026. This question which falls for consideration in W.A. No.989/2026 requires consideration. Accordingly, W.A. No.989/2026 is de-tagged from W.A. MAHALAKSHMI B M Location: High Court of Karnataka CNR: KAHC010214922026 WA NO. 966/2026 (T - RES) WA No.989/2026 (T-RES)
No.966/2026, which stands dismissed. The order dated 16.09.2026 dismissing W.A. No.989/2026 is recalled.
List W.A. No.989/2026 on 01.10.2026. (VIBHU BAKHRU) CHIEF JUSTICE
(K.S. HEMALEKHA) JUDGE
MBM List No.: 2 Sl No.: 1
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.