2026 (6) TMI 1055

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....ellant : Astha Misra, Avneesh Tripathi For the Respondent : Dhananjay Awasthi ORDER 1. Heard Sri Avneesh Tripathi, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the respondents. 2. Challenge has been raised to the order dated 24.03.2026 passed by the respondent no. 2 under Section 74 of the CGST Act, 2017. Grievance is that the adjudicating authority....

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....unless copies of RUDs are first made available to the noticee, his reply to the show cause notice may remain incomplete and his right to object to the proposed demand may remain impaired. Once the demand is proposed on the strength of RUDs, unless exceptional circumstance exists, supply of copies of such RUDs may remain mandatory on the revenue, before the proposed demand is confirmed. 7. To th....

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....ithin a period of two weeks from today. (iii) Upon receipt of such communication, the petitioner may apply to the Adjudicating Authority - to be supplied any other document including copies of non-RUDs, within a further period of one week therefrom. (iv) Subject to such compliance, the application moved by the petitioner may be considered by the Adjudicating Authority within a fu....