2026 (7) TMI 1612

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....ANDRASHEKHAR For the Appellant(s) Mr. N. L. Ganapathi, AOR. For the Respondent(s) Mr. Bhakti Vardhan Singh, AOR, Mr. Sauvik Singh, Adv., Mr. J Tarun Kumar, Adv.,Mr. Ankit Khatri, Adv. ORDER 1. Learned counsel for the appellant submits that the appellant - M/s. Gas Authority of India Limited, is now known as GAIL (India) Limited and the work of the gas supply in the Agra-Firozabad area ....

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....much as the consumers against whom the appellant has raised invoices have initiated arbitration proceedings, and in some of the cases, arbitration ended in awards in favor of the consumers. 4. In view of the above, we deem it appropriate to relegate the appellant to approach the Assessing Officer by filing an affidavit as to the exact status in relation to all the invoices which have given rise....