2025 (11) TMI 361

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iraj, representing Learned Counsel Sri Madanu Naresh. For the Respondents: Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs. ORDER PER: Learned counsel Sri S. Durairaj, representing learned counsel Sri Madanu Naresh, appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) of the table appended thereto and the period during which the appeal under Section 112 of the Act would be filed before the Appellate Tribunal corresponding to the period during which the orders of the appellate authority were passed. 5. In the present case, since the impugned order-in appeal is dated 26.08.2025, the window for filing such appeal is prescribed at serial No.5 i.e., commencing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ances, relegated the aggrieved petitioner to prefer an appeal before the Appellate Tribunal within a timeframe.  It has also been ordered that subject to deposit of 10% of the tax liability within the aforesaid time, no coercive action be taken against the petitioner therein till the decision of the Appellate Tribunal in the said appeal. 7. In the instant case, there is no imposition of ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssion, the learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appearing for the respondents has taken objection. He submits that the amount paid by the petitioner firm as per Form GST DRC-03 annexed to the writ petition is towards the tax liability.  The order-in original as affirmed by the impugned order-in-appeal only imposes penalty.  Therefore, the petiti....