2026 (5) TMI 57

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.... SUNIL DUTT YADAV For The Petitioner : Sri. Pranay Sharma Y., Advocate For The Respondents : Sri. K. Hema Kumar, AGA ORAL ORDER: Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has challenged the validity of the notice issued under Section 108 of the CGST/KGST Act, 2017 by respondent No.1. It is the case of the petitioner that the petitio....

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....at as against the order of the First Appellate Authority, the Revisional Authority has passed an order of stay and then formally registered revision proceedings. 4. Learned counsel for the petitioner has raised contentions including that the revision would not lie. It is contended that the First Appellate Authority having recorded findings of fact, the scope of power under Section 108 and Secti....

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....s made at the time of hearing of the petition, it would be appropriate to pass certain orders. 7. Noticing that the First Appellate Authority had passed an order raising demand of CGST and SGST amounting to Rs.1,99,296/-, it would be appropriate that the authority be directed to release the goods upon the petitioner paying an amount of Rs.3,00,000/- which amount would be in addition to amount o....