2026 (4) TMI 1728

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.... Mr. Jai Kishan Solanki Counsel for the Respondent : Mr. Dominic Fernandes, (senior standing counsel for CBIC) ORDER: Heard Mr. Jai Kishan Solanki, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel appears for Central Board of Indirect Taxes and Customs (CBIC). 2. The instant writ petition has been preferred against the summary of the order i....

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....f receipt of copy of the order and in the meantime, the respondents would not proceed for recovery of the outstanding dues pursuant to Form GST DRC-13, dated 30.07.2025 till a decision is taken on the rectification application. Learned counsel further submits that the cut-off date for filing of the rectification application is 07.04.2025, but the same has been filed on 22.04.2025. He further submi....

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....-Original taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period. 5. At this stage, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned Order-In-Original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may ....