2025 (10) TMI 871

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....tioner(s) : Mr. Prabhu Mukunth Arunkumar For the Respondent(s) : Mrs. K. Vasanthamala Government Advocate ORDER This is the second round of litigation before this Court. Earlier, petitioner had suffered an adverse order in the hands of the respondent vide order dated 26.12.2023, which was the subject matter of challenge before this Court in W.P. No.7752 of 2024. Vide order dated 22.03.202....

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....T of Rs. 51,256/-, CGST of Rs. 1,12,360/- and SGST of Rs. 1,12,360/- was confirmed to be recovered along with penalty under Section 74(1) and interest under Section 50(3) respectively under the GST Act. The operative portions of the order reads as under:- "But the Tax payer has not proved whether the suppliers have filed their GSTR-1 of the said invoices before March 2019. In the absence ....

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....0.00 0.00 0.00 1,35,535.00 2 0 0.00 Jul 2017 Mar 2018 CGST NA 1,12,360.00 1,40,909.00 11,236.00 0.00 0.00 2,64,505.00 3 0 0.00 Jul 2017 Mar 2018 SGST NA 1,12,360.00 1,40,909.00 11,236.00 0.00 0.00 2,64,505.00 5. Learned counsel for petitioner would also submit that tax impugned to the tune of Rs. 2,75,976/- h....

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....s that petitioner has filed this writ petition on 07.08.2025. However, has taken steps to number this writ petition only on 13.10.2025. The attempt of the petitioner to have the issue redressed on merits under Article 226 of the Constitution of India, cannot be countenanced as no procedural infirmities are discernible from a reading of the impugned order. Therefore, the present writ petition is li....