2026 (6) TMI 1052

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.... BARUAH,MR P AGARWAL Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST ORDER Heard Mr. P. Agarwal, learned counsel for the petitioner; Mr. S. Kakati, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. S.C. Keyal, learned Senior Counsel & Standing Counsel, CGST for the respondent nos. 2 & 3. 2. The instant writ petition is preferred to ass....

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.... powers conferred by sub-section [1] of Section 112, CGST] Act, an appeal can be preferred till 30.06.2026 in respect of a case where the Order sought to be appealed against the assessee is communicated to him on or before 01.04.2026. 5. The Order-in-Appeal in the instant case was passed on 17.03.2025 and as such, the period of limitation and the remedy to prefer an appeal under Section 112, CG....