2026 (8) TMI 583

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.... Counsel for the Petitioner : Mr. M. Pranav Counsel for the Respondent : Mr. D. Raghavendra Rao, Ms. S. Swathi, Senior Standing Counsel for CBIC ORDER: Heard Mr. Avinash Desai, learned Senior Counsel appearing for Mr. M. Pranav, learned counsel for the petitioners; Mr. D. Raghavendra Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing fo....

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....025 read with FORM GST DRC-07 dated 24.12.2025, and consequently set aside the same; b) declaring the communication of the 2nd Respondent vide Letter F.No. IV/16/36/DRC-13/2021-22-PF-I dated 21.07.2026 addressed to the 4th Respondent-Bank directing identification and attachment/freezing of all bank accounts of partners of the Joint Venture and remittance of amounts lying therein, invoking....

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....96,50,036/-, together with any other tax component withheld from the Petitioner No.1's bills e) and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case, including costs." 3. The Order-in-Original dated 22.12.2025 has not been challenged. However, learned Senior Standing Counsel for CBIC has taken an objection, as the foundation....

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....oners were at liberty to prefer an appeal against the Order-in-Original dated 22.12.2025, taking all the grounds as are available to them in law and on facts. 7. However, upon hearing the learned counsel for the parties, since the petitioners seek liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties. 8. Accordingly, we grant liberty to....