2026 (8) TMI 1684

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....gh: Mr. Umesh Sarwal and Mr. Siddhanth Sarwal, Advs. For the Respondents Through: Mr. Varun Mishra SPC with Ms. Shreeya Sud Advocate. ORDER 1. By way of the present Petition, the Petitioner prays for following relief: "a. Set aside/ quash order dated 28.01.2025 passed by Respondent No. 1 under Section 74 of the CGST Act, 2017 for FY 2017-18 to 2020-21 whereby multiple financial y....

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....rved upon the Petitioner, thereby depriving it of an opportunity to contest the proceedings initiated against it. 3. Learned counsel representing the Petitioner, while relying upon Paragraph No. 60 of the judgment in Luxmi Traders v UT of Chandigarh & Ors (2026) 44 CENTAX 371 (P&H), rendered by the Division Bench of Punjab and Haryana High Court, contends that the present Petition may be dispos....

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....shall proceed further after affording required opportunity of hearing. (iii) In cases where the order-in-original is passed after contest and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where....