2026 (4) TMI 660

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..... P. Nos. 1121 and 1124 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Joseph Prabakar For the Respondents : Mr. Rajendran Raghavan Senior Standing Counsel ORDER Mr.Rajendran Raghavan, learned Senior Standing Counsel takes notice for the Respondents. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of th....

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....nd Four Hundred Eighty-Eight Only) being the ineligible/excess ITC availed and utilized during the period from April 2020 - March 2021 under Section 73(1) of the CGST Act, 2017 and TNGST Act, 2017 read with Section 20 of IGST Act 2017; (iv) I confirm the demand of interest on the amount as mentioned in S.No.(iii) above under Section 73(9) of CGST Act, 2017 read with Section 50(3) of the C....

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....or the period 2020-21. (ix)I appropriate the amount of Rs.1,000/- (CGST:500/- SGST:500/-) already paid by them against the demand made in (vi) above. (x) I confirm the demand of Rs.1,621/- (IGST:Rs.1501/- CGST Rs.60/- and SGST:60/-) (One thousand six hundred twenty one) being the tax payable on RCM basis for the period 2020-21 under Section 73(1) of CGST read with Section 9(1) an....

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....replied to Show Cause Notice in SCN.No.5/2024(AC)(GST) dated 28.11.2024. The impugned order is a detailed order. Therefore, there is no scope for interfering with the impugned order dated 21.02.2025. 5. Further, the present Writ Petition has been filed only on 29.12.2025. 6. At best, liberty can be granted to the Petitioner to challenge the order dated 21.02.2025 before the Appellate Authori....