2026 (8) TMI 773

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....39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Swamy M M., Advocate For the Respondents : Sri. K. Hema Kumar., Advocate ORAL ORDER : The petitioner asserts that it is a software company providing IT consulting and software related services to its overseas as well as local clients. The petitioner is aggrieved by [i] the Order-in-Appeal dated 21.08.2025 [Annexure-....

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....TR-1, but the petitioner has declared both the Taxable Turnover and the ZeroRated Turnover in GSTR-3B. The Petitioner can justify the declarations so filed because its Zero-rated services are for export services. [ii] The assessment proceedings are completed observing that the petitioner has not filed any reply when in fact the petitioner has filed the Reply dated 29.02.2024 [Annexure-C] ....

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....o the Show Cause Notice in GST DRC01 dated 29.12.2023 and the opportunity being granted in the following terms: "9.1 This office is directed to re-list this petition on has not received any of the reply till the date of passing the order even after providing with sufficient opportunity to explain their stand." 4. The petitioner's appeal is rejected on the ground of limitation observing....