2026 (4) TMI 936

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....cate). For the Respondent: (By Sri. Aravind V. Chavan, Advocate). ORAL ORDER 1. Petitioner has called in question the validity of the order-in-original passed under Section 74 of the CGST Act for the financial year 2018-19 at Annexure-G dated 30.12.2025. 2. The brief facts that are of relevance for disposal of the petition are that the petitioner is stated to have obtained an approval ....

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.... ground that the petitioner is required to be subjected to liability in terms of Section 7(2) of the CGST Act read with Entry-5 of Schedule-II. It is the contention of the petitioner that in response to the show cause notice, detailed reply at Annexure-F had been submitted. 5. Learned counsel for the petitioner submits that the transfer of property was effected by way of registered sale deed on....

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....d the question raised by the petitioner is a matter to be canvassed in appeal. 7. Perused the order. The discussion and findings at para 13 of the impugned order insofar as the contention of the petitioner has not been dealt with appropriately. The contentions raised by the petitioner as made out in the reply to the show cause notice as well as the scope of interpretation of explanation to Entr....