2026 (1) TMI 1269

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....h W.Ps) : Mr. P. Jitendra Kumar For the Respondent (in both W.Ps) : Ms. Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent. 2. By this common order, both these Writ Petitions are being disposed of. 3. In these Writ Petitions, the Petitioner has challenged the respective orders both da....

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....e Petitioner had availed Input Tax Credit on the strength of invoices raised by non-existing dealers. 6. The submission of the learned counsel for the Petitioner is that the supplies were made by the suppliers with actual receipt which were not in possession with the Petitioner. It is further submitted that the Petitioner presently has all the invoices and the corresponding e-way bills. 7. T....