2026 (8) TMI 493

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....ounsel for the Petitioner : Sri B. Narasaiah Counsel for the Respondent : Sri Swaroop Oorilla, Special Government Pleader for State Tax COMMON ORDER: Learned counsel Sri Mohammed Rafi, representing learned counsel Sri B. Narasaiah, appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader, appears for State Tax. 2. W.P.No.22653 of 2026 is filed against the sho....

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....show cause notice dated 30.09.2023, order-in-original dated 30.12.2023 and the summary of the order in Form GST DRC-07 dated 30.12.2023 for the tax period July 2017 to March 2018. W.P.No.22688 of 2026 is filed against the show cause notice dated 02.06.2022, the proceedings dated 30.04.2024, order-in-original dated 01.05.2024 and the summary of the order in Form GST DRC-07 dated 01.05.2024....

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....rity in respect of the subject tax periods. 6. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer appeals, we do not wish to comment on the merits of the contentions raised by the parties. 7. We grant liberty to the petitioner to prefer appeals within a period of two weeks with statutory pre-deposit and delay condonation applications. The ....