2026 (4) TMI 858

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....h B. Shetty, Advocate). ORAL ORDER The petitioner has sought for setting aside of the Order-in-Original at Annexure-A dated 31.07.2024. 2. It is the contention of the learned counsel Sri. Ajay Prabhu M., appearing for the petitioner that the impugned order fastening liability on the petitioner who is the supplier, is not legally tenable. It is the contention that the Order-in-Original is ....

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....Shetty, learned counsel appearing for the respondent submits that default of the relevant clauses of the notification relates to furnishing of documents which may eventually lead to liability of the supplier. However, counsel for the petitioner would dispute such contention. 6. Perused the order at Annexure-A. There is a reference relating to the violation of clause (iii), (v) and (ix) vide Not....