2026 (1) TMI 1060

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.... & 54270 of 2025 - -<br>GST<br>Honourable Mr Justice C. Saravanan For the Petitioner : Mr.S.Kumaran For the Respondents : Mr.C.Harsharaj Special Govt.Pleader. ORDER Mr.C.Harsha Raj, learned Special Government Pleader, 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....

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....372.00 10,42,695.00 31,84,762.00 &nbsp; &nbsp; 20,85,390.00 21,98,744,00 20,85,390.00 63,69,524.00 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 5. The above demand has been confirmed on account of mis-match in details of the auto populated Input Tax Credit and GSTR 3B filed by the petitioner during the period in dispute. 6. The case of the petitioner is....

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....e Appellate Commissioner on 12.08.2023. That apart, it is submitted the amount that was confirmed vide assessment order dated 15.05.2023 has been paid by the petitioner on 12.08.2023 and 10.03.2025 as detailed below :- 1st Payment * CGST Paid : Rs. 130,914 * SGST Paid : Rs. 130,914 2nd Payment * CGST Paid : Rs. 1,178,226 * SGST Paid : Rs. 1,178....

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....o the Show Cause Notice in Form DRC-01 dated 01.09.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 26.02.2024 as an addendum to the Show Cause Notice dated 01.09.2023. 13. In case there is any overlap between the demand confirmed vide order dated 15.05.2023 and the impugned assessment order dated 26.02.2024, the petitioner may explain the sam....