2025 (11) TMI 1322

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.... For the Petitioner : Mr. K.M. Malarmannan For the Respondent : Mr. Sai Srujan Tayi Senior Standing Counsel ORDER Mr.Sai Srujan Tayi, learned Senior Standing Counsel takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent. ....

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....note of the same, the impugned recovery proceeding in Form GST DRC-01D has been issued under Section 79 of the respective GST enactments, demanding total tax of Rs. 39,60,000/- towards IGST for the Tax Period between 4th July, 2023 and 5th July, 2023. 6. Learned Senior Standing Counsel for the Respondent submits that the tax liability has accrued as the Petitioner had supplied services, and had....

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....t not received payment, the Petitioner will be still liable to pay tax in terms of the provisions of the respective GST enactments. 11. The Petitioner ought to have given a proper reply by substantiating the same with the Annual Books of Account. If the amounts are shown in the Annual Books of Account are receivable, mere cancellation of the invoices unilaterally at a later point of time is of ....