2026 (8) TMI 1287

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....oner : Mr. Lakshmi Kumaran Sridharan Counsel for the Respondent : Ms. Bokaro Sapna Redd, Senior Standing for(CBIC) ORDER: Heard Mr. Ravi Raghavan, learned counsel representing Mr. Lakshmi Kumaran Sridharan, learned counsel for the petitioner, in virtual mode and Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing for re....

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.... have sought to recover the amount originally sanctioned by order-in-original dated 29.05.2026 along with Form GST DRC-07." 3. The cut-off date for filing an appeal before the Goods and Services Tax Appellate Tribunal (for short, 'GSTAT') against an order-in-appeal, preferred during such period, was 31.07.2026, as per the Notification dated 30.06.2026 issued by the Department of Revenue, Minist....

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....nsel for CBIC submits that though it is a matter of verification whether the order-in-appeal was uploaded in the common portal or not, if the petitioner approaches the authority concerned, the same would be made available within a week, so as to enable the petitioner to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act'). 7. Having regard to t....