2025 (7) TMI 461

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....he Petitioner : Mr. G. Natarajan For the Respondent : Mr. V. Prasanth Kiran Government Advocate (Taxes) ORDER Mr.V.Prashanth Kiran, learned Government Advocate (Taxes), takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. This Writ Petition has been filed challenging the order along with the s....

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.... from the said supplier, amounting to Rs. 1,57,860/- each under CGST and SGST, and called upon the Petitioner to explain why the ITC claimed on these invoices should not be disallowed, for which the petitioner submitted its reply on 23.07.2024 stating that the ITC claimed pertaining to the purchases of the supply made from the Tvl.Hindustan Unilever Limited is valid and was availed upon getting re....

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....the respondent would submit that a error has crept in while issuing the show-cause notice. He therefore prays for appropriate orders. 5. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, this Court can visualise the non application of mind by the respondent in arriving at a conclusion that M/s.Hindustan Unilever Limited is a non-exis....