2026 (7) TMI 975

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.... VENU PRASAD, MEMBER (TECHNICAL) Counsel for Appellant: CA Latha. Counsel for Respondent: None. ORDER S.No. Case Number Name of Parties Authorized Representative for Appellant Authorized Representative for Respondent 1 Appeal/PB/D4/2025 PATTINAM CHETTIAR KALAMKANDAVENGAI Vs DSTO I, THURAIYUR ASSESSMENT CIRCLE, D GUNASEKARAN & Ors. Sh. C. Kranti Kumar, Advocate ....

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....hri Umapathi desai, CA   ORDER 1. This bunch of the cases filed under Section 112 of the CGST Act, 2017 has been taken up by the Special Bench as it involves identical Question of Law, which are before many State benches viz., whether the Tribunal has jurisdiction to condone the delay beyond the cap provided under sub-Section 4 of the Section 107 of the CGST Act, 2017. Hence, all the....