2026 (5) TMI 915

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....CE S VISHWAJITH SHETTY For the Petitioner : Ms. Lakshmi devi K, Advocate For the Respondents : Sri. Shanthi Bhushan A, DSGI For R1; Sri. Mahantesh Shettar, Aga For R2 And R3 ORAL ORDER Heard the learned counsel for the petitioner, learned DSGI for respondent No.1 and learned A.G.A. on behalf of the respondents No.2 and 3. 2. Petitioner is before this Court under Article 226 of the C....

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....has an alternative and efficacious remedy of filing an appeal before the competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017. 4. Learned counsel for the petitioner submits that impugned assessment order is an ex parte order, and therefore, there is a delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the petiti....