2026 (3) TMI 292

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....V For the Petitioner: (By Sri. Gowrishankar Prasad H R., Advocate). For the Respondents: (By Sri. Hemakumar, AGA). ORAL ORDER Petitioner has called in question the validity of the order of adjudication at Annexure-B and the summary orders at Annexures-C and D. 2. It is the submission of the learned counsel for the petitioner that though the petitioner had participated in the proceed....

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....Additional Government Advocate submits that the amount of recovery is a matter of record and to be verified. 5. Taking note of the assertions of the petitioner regarding exemption claimed by relying on notification dated 28.06.2017 and noticing that the Authority has passed an order which according to the petitioner would not have been passed if the petitioner had placed materials such as invoi....