2026 (2) TMI 949

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aravanan For the Petitioner : Mr. G. Natarajan For the Respondent : Mr. Sai Srujan Tayi, Senior Standing Counsel ORDER Mr.Sai Srujan Tayi, learned Senior Standing Counsel 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 and the learned Government Advocate for the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ITC from them under Section 73(9)/73(1) of the CGST / TNGST, Act 2017 applicable to Section 20 of IGST Act, 2017 read with Section 11 of the GST (Compensation to States) Act, 2017 as discussed in para 14 to 19 above. ii) I confirm the demand of Interest from them for the demand as confirmed in Sl.No.24(i) above in terms of Section 50(3) of the CGST Act, 2017 as applicable to the provisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(No. 2) Act, 2024 (Act No. 15 of 2024) dated 16.08.2024 with effect from 27.09.2024 vide S.O. 4253(E), retrospectively with effect from 01.07.2017. 6. The substantial benefit of Input Tax Credit already availed by the petitioner cannot be denied merely on the ground of lapse of time. However, the issue as to whether the petitioner has satisfied the other statutory requirements for availing the ....