2026 (2) TMI 651

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.... JUSTICE G.M. MOHIUDDIN For the Petitioner: Mr. M. Uma Shankar, Learned Counsel. For the Respondents: Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax. ORDER Heard Mr. M. Uma Shankar, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents. 2. The petitioner assailed the....

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....kar, learned counsel appears for petitioner. Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondents. The counter-affidavit filed on behalf of respondent No. 3 fails to answer whether any proceedings under Section 73/74 of the Central Goods and Services Tax Act, 2017 (for short 'the....

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....arned Special Government Pleader for State Tax appearing for the respondents has produced the copy of the order-in-original dated 01.05.2025 passed against the petitioner on the basis of a show cause notice dated 17.10.2024 wherein the Proper Officer has imposed tax liability to the tune of Rs. 1,36,05,587/- after disallowing the Input Tax Credit. It has also imposed further tax liability on accou....

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....entral Goods and Services Tax Rules, 2017 has not expired since the date of blocking. It is submitted that there were no Input Tax Credit available at the time of blocking. 5. The writ petition was filed in July, 2025. The writ affidavit, however, conspicuously fails to refer to any of these facts. 6. Learned counsel for the petitioner submits that the challenge in the present writ petition ....