2026 (6) TMI 1096

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....r. Zubin J F Poovathinkal Counsel for the Respondent : Dominic Fernandes, Senior Standing Counsel for CBIC ORDER: Mr. Zubin J F Poovathinkal, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.2 to 4. 2. The grievance of the petitioner is that the impugned Form GST ....

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.... tax shown in the summary of the order in Form GST DRC-07. 4. The matter was adjourned on the previous date to enable the learned Senior Standing Counsel for CBIC to obtain instructions. Learned Senior Standing Counsel for CBIC has pointed out to the operative part of the adjudication order dated 01.12.2025, which is in following terms: "ORDER i. I confirm an IGST Tax amount of Rs.1....

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....responding provisions of Telangana Goods and Services Tax Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017; iii. I confirm the levy of penalty under Section 74(9) read with clause (b) of Section 122(2) of the Central Goods and Services Tax Act, 2017 and the corresponding provisions of the Telangana Goods and Services Tax Act, 2017 read along with Section ....

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....d penalty. 7. Learned counsel for the petitioner submits that in the absence of any demand on penalty, the impugned garnishee notice was not proper. He submits that if any demand of interest and penalty is raised in the rectified summary of the order, the petitioner would prefer an appeal, if so advised. However, for the present, the recovery notice in Form GST DRC-13 should not be allowed to s....