2024 (12) TMI 569

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....- 9-10-2024<br>WP (C) NO. 35062 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. K.KRISHNA ACHYUTH MENON NIRMAL KRISHNAN FOR THE RESPONDENT : SMT. THUSHARA JAMES (SRGP), SRI. V GIRISH KUMAR (SC) JUDGMENT Petitioner has approached this Court, challenging Ext.P2 order issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counse....

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....on Bench of this Court in W.A. No.429 of 2024 that the Department ought to have proceeded against the suppliers, if the suppliers had not paid the tax collected from the petitioner instead of denying input tax credit to the petitioner. 3. Heard the learned Senior Government Pleader appearing for the 4th respondent and the learned Standing Counsel appearing for respondent Nos.1 to 3 also. 4. Havi....