2026 (7) TMI 1662

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....titioner : M/S P V Prasad Associates Counsel for the Respondent : Mr. Dominic Fernandes (senior standing counsel for CBIC) ORDER: Heard Ms. V. Gayatri Priya, learned counsel representing P V Prasad Associates, learned counsel 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 a....

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....al without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265of the Constitution of India and to consequently set aside the same and/or pass ..." 3. Respondent No.1 issued a show cause notice dated 05.11.2024 to the petitioner requiring it to show cause as to why tax, interest and penalty should not be imposed on it and to submit relevant document....

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....the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited [(2020) 19 SCC 681] 5. Learned counsel for the petitioner, therefore, seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(1) read with Section 107(4) of the Central Goods and Services Tax Act, 2017.....