2026 (6) TMI 571

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....r Bhaskar Reddy Counsel for the Respondent : Dominic Fernandes (senior standing counsel for CBIC) PER HON'BLE SRI JUSTICE P.SAM KOSHY: The instant Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India praying the Court for issuance of a Writ of Mandamus to declare the action of respondent No.1 in issuing / passing the show-cause Notice vide DIN : 20....

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....hujanga Rao, learned Deputy Solicitor General of India, for respondent No.2; and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), for respondent Nos.1 and 3. 3. Learned counsel for the petitioner submitted that in the absence of digital signature in the Summary of Order in Form GST DRC-07, dated 30.08.2024, an appeal cannot be filed ....

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....in respect of subject tax period. 6. Upon hearing both sides and having regard to the aforesaid facts and circumstances of the case, since the petitioner seeks liberty to prefer an appeal before the Appellate Authority, this Court is not inclined to make any comment on the merits of the contentions raised by both parties. 7. If the petitioner herein prefers an appeal within a period of two w....