2026 (6) TMI 311

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...., CGST ORDER Heard Mr. V. Shraff, learned counsel through virtual mode along with Mr. Z. Islam, learned counsel for the petitioner; Mr. D.J. Das, learned Central Government Counsel for the respondent no. 1; and Mr. J.P. More, learned counsel on behalf of Mr. S. Chetia, learned Senior Standing Counsel, Central Goods and Services Tax Act for the respondent nos. 2 - 4. 2. The instant writ pe....

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....een provided that all cases where the Order sought to be appealed against the assesse is communicated to the person preferring the appeal before 01.04.2026, the appeal can be preferred up to 30.06.2026. 4.  For ready reference, the contents of the Notification bearing no. S.O. 4220[E] dated 17.09.2025 is herein below : MINISTRY OF FINANCE [Department of Revenue] ....

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....A-50/7/2025-GSTAT-DoR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy. 5. The Order-in-Appeal in the instant case was passed on 03.12.2025 and as such, the remedy to prefer an appeal under Section 112, CGST Act is available to the petitioner till 30.06.2026. The grounds urged in this writ petition are, therefore, also available to be urged in an appeal preferred under Section 112, CGST Act. ....