2026 (8) TMI 585

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner : Mr. Nishanth Rao KN Counsel for the Respondent : Mr. Dominic Fernandes, Senior Standing Counsel for CBIC ORDER: Mr. Nishanth Rao KN, learned counsel appears for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1 and 4. 2. The instant writ petition is filed for the followin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the demand confirmed under, the impugned Order-in-Original in DRC-07 dated 20.08.2024, including but not limited to the bank attachment effected vide FORM GST DRC-13 dated 22-06-2026, and direct that the said attachment be forthwith lifted; C. Declare that the time-limit of six months prescribed under Notification No. 22/2024-Central Tax dated 08.10.2024, issued under Section 148 of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t may deem fit and proper in the facts and circumstances of the case, in the interest of justice." 3. The petitioner has approached this Court alleging that it has come to know about the liability only upon the issuance of the garnishee notice in Form GST DRC-13 on 24.06.2026 for attachment of its bank account. 4. However, after some arguments, learned counsel for the petitioner seeks libert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accorda....