2026 (8) TMI 406

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....Adv. with Mr. N.K. Sharma, Mr. Kapil Gautam and Mr. Deepak Gautam, Advs. For the Respondents Through: Mr. Kavindra Gill, SPC (UOI) with Ms. Disha Choudhary, GP (UOI) Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Adv. For CGST. ORDER 1. Learned counsel appearing for the Petitioner submits that although the Order-in-Original has, inter alia, been challenged on the ground of violation of Se....

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....riod can only be interpreted by the High Court and not by the Appellate Authority. She places reliance upon the judgment of the Hon'ble Supreme Court in State of Punjab & Ors. v. Bhatinda District Cooperative Milk Producers Union Ltd., (2007) 11 SCC 363. 4. This Court has considered the submissions. It is evident that the Show Cause Notice has been issued under Sections 76 and 74 of the CGS....

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....thority to examine the question relating to the interpretation of expression "a reasonable period", as laid down by the Courts from time to time. The question as to what constitutes a reasonable period is required to be adjudicated upon on the basis of the facts of each case. Such power is available with the Appellate Authority. 6. At this stage, learned Senior Counsel appearing for the Petitio....