2026 (6) TMI 1057

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....ioner : M/s. P V Prasad Associates Counsel for the Respondent : Dominic Fernandes (senior standing counsel for CBIC) ORDER: Heard Mr. P. Venkat Prasad, learned counsel representing M/s. P V Prasad Associates, appearing for the petitioner and Mr. K. Prashant, learned counsel appearing for respondent Nos.1 to 3 through video conferencing. 2. Reference is made to the order dated 31.03.202....

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....n appeal against the order-in-original on 22.03.2025, which was rejected. The summery of the demand in Form APL-04 was issued on 19.01.2026. The period for preferring an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 before the learned Goods and Services Tax Appellate Tribunal (GSTAT) has not expired. Learned counsel for the petitioner submits that in the meantime, the en....

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....petitioner had been re-credited to the E-Cash ledger of the petitioner though ideally it ought to have been refunded to the petitioner as it was recovered from the Bank account. 5. Today when the matter has been taken up, learned Senior Standing Counsel for CBIC seeks further time to obtain instructions. 6. Learned counsel for the petitioner submits that the time for filing Second Appeal is ....