2026 (3) TMI 577

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....ADAV For the PETITIONER: (BY SRI. E.I. SANMATHI., ADVOCATE). For the RESPONDENTS: (BY SRI. ARAVIND V. CHAVAN, ADVOCATE). ORAL ORDER W.P. No. 1664/2026 is filed seeking for setting aside of the Order-in-Original dated 05.02.2025 for the period from July 2017 to March 2022 challenging the rejection of Tran-1. W.P. No. 1729/2026 is filed by the same assessee calling in question the Ord....

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..... Insofar as rejection of Tran-2 is concerned, which is the subject matter in W.P. No. 1729/2026, the Order-in-Original would observe that the tax payer has not furnished details of inputs held on stock as on 1st July and it was further pointed out that invoice/documents evidencing payment of tax carried forward to Electronic Credit Ledger in support of that credit availed was not produced. 5. ....

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....nd satisfy the Authority regarding the availability of material. Learned counsel appearing for the Revenue to obtain instructions as to whether the petitioner has produced relevant material before the Authorities. The petitioner is at liberty to furnish the materials and records apart from those referred at Annexure-'E' which would enable the petitioner to demonstrate mismatching....