2026 (1) TMI 1065

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....For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents. 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 Government Advocate for the Respondents. 3. In this writ petition,....

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....ommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in th....

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....vice has not been taken [please refer to Explanation no(iv)] The benefit of the above notification is conditional. Clause (iv) to Explanation 4 to the above notification is reproduced below : "4. Explanation :- For the purposes of this notification - (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods....

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.... Instead, attempt is made now by drawing attention to the invoices of the petitioner on the strength of which the Input Tax Credit was availed. 6. There are several disputed questions of fact which cannot be considered by this Court under Article 226 of Constitution of India. The Appellate Authority has been prescribed under the Act to examine the same. However, the petitioner has slept over th....