2026 (4) TMI 1144

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....R 1. Heard Sri Rahul Agarwal, learned Senior Advocate assisted by Ms. Ishita Farsaiya, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the revenue. 2. The petitioner is aggrieved by the adjudication order dated 15.12.2025. It proposes to file statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the &#....

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....bstacle in the path of the petitioner to file a single appeal against the adjudication order dated 15.12.2025. The petitioner has been forced to file two appeals against a single order arising from one show-cause notice. For that reason in the second appeal, against the demand of penalty Rs. 3,64,36,912/-, the petitioner would be forced to deposit 10% of that disputed demand. 5. To the extent t....

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....o the extent, such request has been made by the revenue, we find no occasion in accepting the same. However, the limitation to file the appeal would start running from the date of service of the fresh DRC-07. 7. We further allow the petitioner to file statutory appeal against the adjudication order dated 15.12.2025 against deposit of 10% of the disputed demand of tax under that order. Subject t....