2026 (1) TMI 1391

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....n, the petitioner has challenged the impugned Assessment order dated 30.08.2024 and the appeal rejection order dated 10.12.2025 whereby the petitioner's appeal against the said order, filed on 10.11.2025, was rejected by the Appellate Authority on 10.12.2025, namely, the office of the second respondent on the ground of limitation. 4. The impugned assessment order dated 30.08.2024 was preceded by a Show Cause Notice in DRC-01 dated 29.05.2025, wherein, the petitioner was called upon to file a reply and to appear for a personal hearing fixed. 5. In response to the aforesaid Show Cause Notice dated 29.05.2024, the petitioner had filed a detailed reply on 28.06.2024. The allegations against the petitioner pertain to an alleged mismatch on....

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.... SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS   NOTIFICATION No.18/2022-Central Tax New Delhi, the 28th September, 2022 S.O. ... (E) .- In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force. [F.No.CBIC-20013/1/2022-GST]   (Rajeev Ranjan) Under Secretary, Government of India However, it was observed that there is no consistency....