Hi Mehram,
You need to use OnDataBound event.
Check this example. Now please take its reference and correct your code.
Database
For this example I have used of Northwind database that you can download using the link given below.
Download Northwind Database
HTML
<asp:GridView ID="gvCustomers" runat="server" AllowPaging="false" AllowSorting="false" AutoGenerateColumns="false"
    CssClass="Grid" OnRowDataBound="OnCustomerRowDataBound" DataKeyNames="CustomerID" ShowHeader="true" ShowFooter="false">
    <Columns>
        <asp:TemplateField>
            <ItemTemplate>
                <img alt="plus" style="cursor: pointer" src="images/plus.png" />
                <asp:Panel ID="pnlOrder" runat="server" Style="display: none">
                    <asp:GridView ID="gvOrders" runat="server" AutoGenerateColumns="false" CssClass="ChildGrid"
                        DataKeyNames="OrderID,Freight" ShowHeader="true" Width="100%" OnDataBound="OnOrderDataBound">
                        <Columns>
                            <asp:BoundField DataField="EmployeeID" HeaderText="Employee" />
                            <asp:BoundField DataField="OrderID" HeaderText="OrderID" />
                            <asp:BoundField DataField="Freight" HeaderText="Amount" DataFormatString="{0:N2}" />
                        </Columns>
                    </asp:GridView>
                </asp:Panel>
            </ItemTemplate>
        </asp:TemplateField>
        <asp:BoundField DataField="CustomerID" HeaderText="ID" />
        <asp:BoundField DataField="ContactName" HeaderText="Name" />
        <asp:BoundField DataField="City" HeaderText="City" />
        <asp:BoundField DataField="Country" HeaderText="Country" />
    </Columns>
</asp:GridView>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.8.3/jquery.min.js"></script>
<script type="text/javascript">
    $("[src*=plus]").live("click", function () {
        $(this).closest("tr").after("<tr><td width='32px'></td><td colspan = '999'>" + $(this).next().html() + "</td></tr>")
        $(this).attr("src", "images/minus.png");
    });
    $("[src*=minus]").live("click", function () {
        $(this).attr("src", "images/plus.png");
        $(this).closest("tr").next().remove();
    });
</script>
Namespaces
C#
using System.Configuration;
using System.Data;
using System.Data.SqlClient;
VB.Net
Imports System.Configuration
Imports System.Data
Imports System.Data.SqlClient
Code
C#
protected void Page_Load(object sender, EventArgs e)
{
    if (!this.IsPostBack)
    {
        using (SqlConnection con = new SqlConnection(ConfigurationManager.ConnectionStrings["constr"].ConnectionString))
        {
            string query = "SELECT TOP 3 CustomerID,ContactName,City,Country FROM Customers";
            using (SqlCommand cmd = new SqlCommand(query, con))
            {
                cmd.CommandType = CommandType.Text;
                using (SqlDataAdapter sda = new SqlDataAdapter())
                {
                    sda.SelectCommand = cmd;
                    DataTable dt = new DataTable();
                    sda.Fill(dt);
                    this.gvCustomers.DataSource = dt;
                    this.gvCustomers.DataBind();
                }
            }
        }
    }
}
protected void OnCustomerRowDataBound(object sender, GridViewRowEventArgs e)
{
    if (e.Row.RowType == DataControlRowType.DataRow)
    {
        string customerID = gvCustomers.DataKeys[e.Row.RowIndex].Value.ToString();
        GridView gvOrders = e.Row.FindControl("gvOrders") as GridView;
        using (SqlConnection con = new SqlConnection(ConfigurationManager.ConnectionStrings["constr"].ConnectionString))
        {
            string query = "SELECT OrderID,CustomerID,EmployeeID,Freight FROM Orders WHERE CustomerID = @CustomerID ORDER BY EmployeeID";
            using (SqlCommand cmd = new SqlCommand(query, con))
            {
                cmd.CommandType = CommandType.Text;
                cmd.Parameters.AddWithValue("@CustomerID", customerID);
                using (SqlDataAdapter sda = new SqlDataAdapter())
                {
                    sda.SelectCommand = cmd;
                    DataTable dt = new DataTable();
                    sda.Fill(dt);
                    gvOrders.DataSource = dt;
                    gvOrders.DataBind();
                }
            }
        }
    }
}
protected void OnOrderDataBound(object sender, EventArgs e)
{
    GridView gvOrders = sender as GridView;
    for (int rowIndex = gvOrders.Rows.Count - 1; rowIndex > 0; rowIndex--)
    {
        GridViewRow gvRow = gvOrders.Rows[rowIndex];
        GridViewRow gvPreviousRow = gvOrders.Rows[rowIndex - 1];
        if (gvRow.Cells[0].Text == gvPreviousRow.Cells[0].Text)
        {
            if (gvPreviousRow.Cells[0].RowSpan == 0)
            {
                if (gvRow.Cells[0].RowSpan == 0)
                {
                    gvPreviousRow.Cells[0].RowSpan += 2;
                }
                else
                {
                    gvPreviousRow.Cells[0].RowSpan = gvRow.Cells[0].RowSpan + 1;
                }
                gvRow.Cells[0].Visible = false;
            }
        }
    }
}
VB.Net
Protected Sub Page_Load(ByVal sender As Object, ByVal e As EventArgs) Handles Me.Load
    If Not Me.IsPostBack Then
        Using con As SqlConnection = New SqlConnection(ConfigurationManager.ConnectionStrings("constr").ConnectionString)
            Dim query As String = "SELECT TOP 3 CustomerID,ContactName,City,Country FROM Customers"
            Using cmd As SqlCommand = New SqlCommand(query, con)
                cmd.CommandType = CommandType.Text
                Using sda As SqlDataAdapter = New SqlDataAdapter()
                    sda.SelectCommand = cmd
                    Dim dt As DataTable = New DataTable()
                    sda.Fill(dt)
                    Me.gvCustomers.DataSource = dt
                    Me.gvCustomers.DataBind()
                End Using
            End Using
        End Using
    End If
End Sub
Protected Sub OnCustomerRowDataBound(ByVal sender As Object, ByVal e As GridViewRowEventArgs)
    If e.Row.RowType = DataControlRowType.DataRow Then
        Dim customerID As String = gvCustomers.DataKeys(e.Row.RowIndex).Value.ToString()
        Dim gvOrders As GridView = TryCast(e.Row.FindControl("gvOrders"), GridView)
        Using con As SqlConnection = New SqlConnection(ConfigurationManager.ConnectionStrings("constr").ConnectionString)
            Dim query As String = "SELECT OrderID,CustomerID,EmployeeID,Freight FROM Orders WHERE CustomerID = @CustomerID ORDER BY EmployeeID"
            Using cmd As SqlCommand = New SqlCommand(query, con)
                cmd.CommandType = CommandType.Text
                cmd.Parameters.AddWithValue("@CustomerID", customerID)
                Using sda As SqlDataAdapter = New SqlDataAdapter()
                    sda.SelectCommand = cmd
                    Dim dt As DataTable = New DataTable()
                    sda.Fill(dt)
                    gvOrders.DataSource = dt
                    gvOrders.DataBind()
                End Using
            End Using
        End Using
    End If
End Sub
Protected Sub OnOrderDataBound(ByVal sender As Object, ByVal e As EventArgs)
    Dim gvOrders As GridView = TryCast(sender, GridView)
    For rowIndex As Integer = gvOrders.Rows.Count - 1 To 1 Step -1
        Dim gvRow As GridViewRow = gvOrders.Rows(rowIndex)
        Dim gvPreviousRow As GridViewRow = gvOrders.Rows(rowIndex - 1)
        If gvRow.Cells(0).Text = gvPreviousRow.Cells(0).Text Then
            If gvPreviousRow.Cells(0).RowSpan = 0 Then
                If gvRow.Cells(0).RowSpan = 0 Then
                    gvPreviousRow.Cells(0).RowSpan += 2
                Else
                    gvPreviousRow.Cells(0).RowSpan = gvRow.Cells(0).RowSpan + 1
                End If
                gvRow.Cells(0).Visible = False
            End If
        End If
    Next
End Sub
Screenshot
