2026 (4) TMI 664

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....LE SRI JUSTICE G.M. MOHIUDDIN For the Petitioner: Mr. Shaik Jeelani Basha, Learned Counsel representing Mr. Mohammed Rafi, Learned Counsel. For the Respondents: Mr. Swaroop Oorilla, Learned Special Government Pleader for State Tax. ORDER: Heard Mr. Shaik Jeelani Basha, learned counsel representing Mr. Mohammed Rafi, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, ....

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....of taxes by the supplier despite payment made against invoices raised by it and ITC availed by the petitioner consequent thereto. 3. However, learned Special Government Pleader for State Tax appearing for the respondents has pointed out that there are no specific allegations in the show cause notice or findings in the impugned order-in-original to the effect that the petitioner has availed ITC ....

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....order-in-original that the supplier has failed to deposit the taxes paid by the petitioner in lieu of the supplies made against invoices raised by it. In such a case, whether the taxes have been paid in lieu of invoices raised by its supplier and after receipt of goods by the petitioner depend upon scrutiny of material documents which are within the domain of the statutory authority including the ....