2026 (2) TMI 889

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....irtha Poonkodi Dinakaran Government Advocate ORDER In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 05.02.2025 in Form GST DRC-07 passed for the tax period 2017-2018 under Section 74 of the respective GST Enactments. The impugned Assessment Order was preceded by a Show Cause Notice dated 30.08.2024 in Form GST DRC-01 to which the Petitioner replied on ....

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.... dated 30.08.2024 in Form GST DRC 01, the Petitioner accepted the demand proposed therein and made payment on 18.10.2024 in Form GST DRC-03 for a sum of Rs. 2,37,965/- (towards SGST and CGST each) by debiting Input Tax Credit ledger viz., the Electronic Credit Ledger. 5. When the Petitioner's Input Tax Credit was verified, it was noticed that for a period from 31.07.2017 to 18.10.2024, the Cred....

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....een percent of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer in terms of Section 74(5) of the respective GST Enactments and inform the proper officer in writing of such payment. 9. Similarly, the second option was also available to the Petitioner after the Show Cause Notice was issued under Section 74(8) of the respective GST Enactmen....