2026 (5) TMI 341

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....unsel for the Petitioner : Mr. Shaik Jeelani Basha Counsel for the Respondent : Mr. D. Raghavendar Rao, SR SC For CBIC ORDER: Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner; Mr. D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents No.1 to 3 and Mr. B. Mukherjee, learned counsel representing ....

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.... Petition. 4. Petitioner inter alia has taken a number of grounds including initiation of proceedings leading to imposition of tax by Order-in- Original dated 04.05.2024 under Section 73 of the TGST Act by the State Tax authorities. It is also contended that the appellate authority has not dealt with the grounds urged by him and rejected the appeal with a cryptic order, which shows non-applicat....