2026 (9) TMI 333

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....: Mr. V. Nagendra Prasad Counsel for the Respondent : Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC ORDER: Heard Mr. V. Nagendra Prasad, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing for respondent No.1. 2. This writ petition has been preferred against the....

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....nior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the order-in-original and Form GST DRC-07 taking all the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax period. 6. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, ....