2026 (1) TMI 1487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>MR. ZIYAD RAHMAN A.A., J. For the Petitioner: BY ADVS. SHRI. P. RAGHUNATHAN SRI. PREMJIT NAGENDRAN SHRI. RISHAL. K For the Respondents: SHRI. ARUN AJAY SANKAR, G.P JUDGMENT This writ petition is submitted by the petitioner who is a registered tax payer under the provisions of the CGST/SGST Act. The challenge raised is against Ext.P1 order passed under Section 73 of the GST Ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....racted only when the tax has not been paid or short paid or&nbsp; erroneously refunded or where input tax has been wrongfully availed or utilized for any reason. If it is a case of adjustment of the input credit in a different head, the proceedings under Section 73 would not be attracted as there is no revenue loss caused. 3. After hearing the learned counsel for the petitioner and the learned ....