2026 (1) TMI 1063

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.... : Mr. J. Shankarraman For the Respondent(s) : Mr. V. Prashanth Kiran, Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate 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 Government Advocate for the Respondent. 3.The Petitione....

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.....00 17,47,950.00 0.00 0 0   18,00,286.08 17,98,886.32 0.00 50,000.00 50,000.00 REVENUE ABSTRACT FOR THE YEAR 2019-2020 ACT Tax Due Interest Penalty Total CGST 1798886 1375039 229889 3403814 SGST 1800286 1376109 230029 3406424 Total 3599172 2751148 459918 6810238 5.Part of the demand that was confir....

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.... Section 16(6)- Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) ....

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....titioner has satisfied the other requirements of Section 16 of the respective GST Enactments, the Petitioner will be entitled to avail the Input Tax Credit even if the Petitioner had not filed the rectification application as is contemplated under Section 16(6) of the respective GST Enactments, as it has been held to be directly and not mandatory. 8.Considering the same, the impugned order is q....