2026 (7) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....G.M. MOHIUDDIN For the Petitioner: Mr. Puppala Bharath Nandan, Learned Counsel. For the Respondent Nos. 2 to 4: Mr. R. Sushanth Reddy, learned Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing. ORDER: Heard Mr. Puppala Bharath Nandan, learned counsel for the petitioner and Mr. R. Sushanth Reddy, learned Standing Counsel for Central Board of Indirect Tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anding Counsel for CBIC. He has taken a plea that the petitioner had suppressed the fact relating to its voluntary payment of the tax along with interest and penalty raised in the GST Audit Spot Memo dated 25.04.2024. The petitioner had also furnished its reply to the show-cause notice stating that except point No. 4, on which ITC has been reversed to the extent of tax liability, remaining tax, in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7. In view of the findings rendered in the order-in-original, which also covers penalty under Section 122(2)(a) of the Act, we are of the view that the petitioner may have liberty to approach the appellate authority by filing an appeal along with a delay condonation application and statutory pre-deposit within a period of two weeks. Needless to say, the petitioner may take all such grounds of law ....