2025 (12) TMI 1595

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....C. Saravanan For the Petitioner : M/s. A. Shabnam Banu For the Respondent : Mr. Rajendran Raghavan Senior Standing Counsel ORDER Mr.Rajendran Raghavan, learned Senior Standing Counsel takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing C....

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....vour of the Petitioner by way of a statutory intervention in view of the insertion of Section 16(5) to the respective GST enactments by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024 vide SO 4253(E) with retrospective effect from 01.07.2017. To that extent prima facie, the demand confirmed vide impugned order is not sustainable for a sum of Rs. 44,21,912/-. 5. As far as the mis-match in....

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....lso file a reply to the Show Cause Notice in GST DRC-01 dated 15.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 26.08.2024 as an addendum to the Show Cause Notice dated 15.05.2024. 9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expe....