2026 (7) TMI 520

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....e Petitioner : Mr. P. Venkat Prasad 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. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.1 to 4. ....

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....ion, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. c) Recovery notices in Form GST DRC 13 dated 10.04.2026 issued to Respondent Nos. 6 to 7 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 ....

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....ter is not belated. This Court may entertain the writ petition on the ground that the petitioner was not served with the show cause notice and not aware of the proceedings initiated by the Department. 4. Learned Senior Standing Counsel for CBIC has opposed the prayer at the outset on the ground of huge delay in preferring this writ petition. He has relied upon the decision of the Hon'ble Suprem....

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....wo weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if it is satisfied with the reasons explained in the delay condonation application, it shall decide the case on merits. During the period of two weeks with....