2026 (7) TMI 1251

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.... For the Respondent No.3: SRI Bhujanga Rao, SC For Central Government ORDER Heard Mr. Shaik Jeelani Basha, learned counsel appearing for the petitioner and Ms. Pravalika, learned counsel appearing for Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs for respondent Nos. 1, 2 and 4. 2. The petitioner is aggrieved by the show cause notice dated 24.10.2024, the order-in-original dated 02.01.2025 and the summary of the order in Form GST DRC-07 of the same date for the tax period 2020-21 and also the order-in-appeal dated 3 1 .12.2025 on grounds of violation of principles of natural justice and non-consideration of the documents submitted by the petitioner even by the appellate auth....

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....ion of facts to evade tax. Even if the conditions of Notification No.41/2017-IGST (Rate) are not fulfilled, it cannot be held that the goods were supplied by reason of fraud or any misstatement or suppression of facts to evade tax. The petitioner had fulfilled one or more conditions with reference to 103 invoices. 4. Learned counsel for the petitioner submits that the authority ought to have seen that in terms of condition No.9 of the Notification No.41/2017-IGST (Rate), the burden is cast on the registered recipient to provide the documents and not otherwise. It is therefore, submitted that the order-in-appeal and the order-in-original suffer from clear non-application of mind and failure to deal with the grounds of appeal and the docum....

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....s of law and fact before the second appellate authority i.e., Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act. It is submitted that the time limit for filing of the appeal is up to 30.06.2026. Therefore, the petitioner may be relegated to the appellate remedy. 6. We have considered the submissions of the learned counsel for the parties. We have also taken note of the materials placed on record including the grounds raised before the appellate authority and the documents submitted by the petitioner during appeal proceedings. 7. On consideration of the materials on record and the submissions of the learned counsel for the parties, we are of the view that the contention of the petitioner that the appel....