2024 (12) TMI 1491

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....E MR. JUSTICE GOPINATH P. FOR THE PETITIONER: K.KRISHNA ACHYUTH MENON NIRMAL KRISHNAN FOR THE RESPONDENT: SMT. JASMIN M M(GP), SRI. V GIRISH KUMAR (SC) JUDGMENT Petitioner has approached this Court, challenging Ext.P3 order issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner submits that certain amounts of input tax credit, whic....

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....ed 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. Having considered the submissions made in the writ petition, I am of the view that the peti....