2026 (2) TMI 1259

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.... COMMON ORDER By this common order, five writ petitions are disposed of. 2. In these writ petitions, the petitioner has challenged the respective impugned assessment orders all dated 22.07.2025 passed for the respective tax periods under Section 74 of the respective GST Enactments as detailed below:- Sl. No Writ Petition Number Intimation DRC-01A dated Show Cause Notice dated Impugned Assessment Order dated 1. W.P.No.2492 of 2026 06.05.2025 13.05.2025 22.07.2025 2. W.P.No.2545 of 2026 06.05.2025 13.05.2025 22.07.2025 3. W.P.No.2547 of 2026 06.05.2025 13.05.2025 22.07.2025 4. W.P.No.2551 of 2026 06.05.2025 13.05.2025 22.07.2025 5. W.P.No.2558 of 2026 06....

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....confirmed by the respective impugned orders. 9. I have considered the arguments advanced by the learned Senior counsel for the petitioner and the learned Government Advocate for the respondents 1 & 2. 10. The replies filed by the petitioner to the respective notices issued in Form GST DRC-01 under Section 74 are skeletal in nature and do not adequately meet the allegations made against the petitioner in the respective Show Cause Notices. In particular, with respect to Defect No.8, the mere production of excessive documents is not sufficient to establish that there was no excess credit of the amount. 11. It is incumbent upon the petitioner to tabulate the entries under different categories and reconcile the amounts reflected in the ....