2026 (7) TMI 1927

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..... K.P. Amarnath Reddy Counsel for the Respondent : Sri Dominic Fernandes, Senior Standing Counsel for (CBIC) ORDER PER HON'BLE SRI JUSTICE P. SAM KOSHY: Heard Mr. K.P. Amarnath Reddy, learned counsel appearing for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing for respondent No.1. 2. The wri....

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....ate authority and therefore, he may be directed to consider it sympathetically. 5. Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the order-in-original and DRC-07 taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period. 6. However, upon hearing the learned ....