2026 (1) TMI 82

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....oner : Mr. A.P. Karventhan For the Respondent : Mr. Sai Srujan Tagi, Senior Standing Counsel ORDER This writ petition has been disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned counsel for the respondent. 2. In this writ petition, the petitioner has challenged the impugned order in Original No.1/2024-25(GST)-Range-III-Amb dated 10....

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....ed 15.10.2024. 4. In Para 3.5 of the said circular, it is clarified under: 3.5 Where order under Section 73 or section 74 of the CGST Act has been issued but no appeal against the said order has been filed with the Appellate Authority, or where the order under section 107 or section 108 of the CGST Act has been issued by the Appellate Authority or the Revisional Authority but no ....

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....nput Tax Credit having been made available by virtue of the statutory provisions referred to above is a substantive benefit and should not be denied merely on account of procedural lapses, following the well-established principles laid down by the Hon'ble Supreme Court that procedure is the handmaid of justice and not its mistress. Therefore, the impuguned order is set aside and the case is remitt....