2026 (3) TMI 143

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....C For the Respondent(s) : Mr. V. Prashanth Kiran, Government Advocate ORDER Heard Mr.C.Subramanian, the learned counsel for the petitioner and Mr.V.Prashan Kiran, the learned Government Advocate appearing on behalf o 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 Gove....

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....riod in dispute, the supplier had not only filed the return in GSTR - 1 but also in GSTR - 3B. Therefore, it is stated that the Input Tax Credit was validly availed on the strength of the supplies from the aforesaid supplier. It is further submitted that it has not been considered by the respondent. 6. It is noticed that the petitioner has also filed an application on 21.01.2026 under Section 1....