2026 (2) TMI 1324

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.... For the Respondent : Ms.Amirtha Poonkodi Dinakaran, Government Advocate ORDER Ms.Amirtha Poonkoodi Dinakaran, learned Government Advocate 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 Respondent. 3. The petitioner is bef....

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....0 5. Earlier, the petitioner had suffered an assessment order for the aforesaid period on 25.02.2025, wherein the demand that was confirmed against the petitioner is as follows:- S. No. Description SGST CGST IGST CESS Total 1 2 3 4 5 6 7 1 Total tax due in (under declaration of output tax) + (Excess claim of ITC) above 399444 399444 2370 ....

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....andled by the petitioner's proprietor and due to miscommunication, the impugned rectification order was not challenged before the Appellate Authority. 8. Learned counsel for the petitioner submits that the petitioner has already discharged the tax liability confirmed by the impugned rectification order dated 16.04.2025 to the extent of Rs. 7,31,566/- and that the petitioner disputes the imposit....

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....ondent submits that appropriate orders may be passed in line with orders passed under similar circumstances. 12. Having considered the submissions made by the learned counsel for the petitioner and the learned counsel for the respondent and taking note of the fact that the petitioner has discharged the tax liability confirmed by the impugned order dated 16.04.2025 and that the dispute now perta....