2026 (4) TMI 1412

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....titioner : Sri M. Venkatram Reddy Counsel for the Respondent : Sri Dominic Fernandes (CBIC) ORDER: Sri M. Venkatram Reddy, learned counsel appears for petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent Nos.1 and 4. Sri K. Rajesh Reddy, learned counsel appears for respondent No.3. 2. This Writ....

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....inciples of Natural Justice and Rule of Law; (2) The action of the 1st Respondent has without even issuing Form GST DRC -01A as contemplated under Rule 142 (1A) of Rules 2017, without jurisdiction and which is in violation of Principles of Natural Justice and consequently set aside order - in - original dated 28.11.2024. (3) To quash and set aside the Rejection Order dated 09.01.....

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....ndent, for the tax periods 2017-18, 2018-19 and 2019-20 under the CGST/SGST Act 2017, and to direct the Respondent to reconsider the Petitioner's tax liability for the works contract services at the correct rate of 12% (as per Notification No.24/2017-CT Rate) instead of 18% as null and void." 3. The petitioner had filed an application for taking the benefit of waiver of interest and penalty und....

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.... the order under Section 74 of the Act, is at liberty to approach the appellate authority by taking all the grounds as are available to it in law and on facts before the appellate authority which he has failed to do so. 5. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions ....