2026 (4) TMI 1721

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....USTICE G.M. MOHIUDDIN Counsel for the Petitioner : Sri Makaradh Prasad Counsel for the Respondent : Sri Dominic Fernandes (Senior Standing Counsel for (CBIC)) ORDER: Sri Makaradh Prasad, learned counsel appears for Sri C. Anvesh Kiran, learned counsel for petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears fo....

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....ring the learned counsel for the parties, we are of the view that the petitioner should approach the proper officer seeking rectification in the impugned Order-In-Original dated 19.07.2024 and the notice in Form GST DRC - 13 dated 09.03.2026 with all supporting documents. In case the portal does not allow filing of rectification application under Section 161 of the Act online, respondent No.1 shal....