2025 (10) TMI 375

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....t : Mr. TNC Kaushik Additional Government Pleader ORDER Mr. TNC Kaushik, learned Additional Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondent following the consistent view taken by this Court under similar c....

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....toll gate expenses for the inward movement of vehicles (purchases) else ITC will be disallowed. 7. However, the assessing officer has come to the conclusion that the petitioner is liable to pay the demand amount by enquiring with the bank pass book after issuance of the Show Cause Notice in GST DRC-01 dated 12.11.2024. 8. In so far as the other issues are concerned, the learned counsel for t....

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....therefore, on this count also, this Writ Petition is liable to be dismissed. 11. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent and having considered the consistent view taken by this Court in similar circumstances, the petitioner is given liberty to file statutory appeal in so far as other aspects are conc....