2025 (8) TMI 1447

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....Petitioner : Mr. B. Char Murugan, M/s.Char Murugan Law Associate For the Respondents : Mr.J.K.Jayaselan Government Advocate ORDER This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate for the respondents. 2. The petitioner has challenged the impugned Assessment Order, dated 26.02.2025 bearin....

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....ing fake invoices with a view to pass fraudulent Input tax credits without any movement of goods. Also, they had claimed ITC in a fraudulent manner with bogus invoices without any receipt of goods. The tax payer also accepted the above said offences in their sworn statement before the inspecting officials and also confessed the same at the time of personal hearing. Hence, it is confirmed beyond an....

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....ause Notice in DRC 01, dated 24.12.2024, which preceded the impugned order, dated 26.02.2025, I am inclined to dispose of this Writ Petition in the light of the consistent view taken by this Court putting the petitioner on terms. 6. Considering the same, this Writ Petition is disposed of by quashing the impugned order on terms subject to the petitioner depositing 25% of the disputed tax in cash....