2026 (9) TMI 1747

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...., Gopal Verma, Krishna Agarawal ORDER 1. Heard Shri Praveen Kumar, learned counsel for the petitioner; Shri Krishna Agarwal, learned counsel for the revenue and, Shri Gopal Verma, learned counsel for GSTN. 2. Submission is, the right of the appeal vested on the petitioner from the date of issuance of the show cause notice 31.03.2023. Though an adjudication order was passed on 01.10.2025 a....

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.... hand, learned counsel for the revenue submits, in view of the subsequent decision of the Supreme Court in Chandra Sekhar Jha vs Union of India & Anr., Civil Appeal No(s). 1566 of 2022, decided on 28.02.2022 and another decision of a coordinate bench of this Court in M/s Ganesh Yadav vs Union of India & Ors., (2015) 6 ADJ 250, the petitioner is required to make deposit. 5. Matter requires consi....