2026 (4) TMI 928

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....>GST<br>Hon&#39;ble Mr Justice C. Saravanan For the Petitioner(s) : Mr. J. Sunilkumar For the Respondent(s) : Mr. R.P. Pragadish, Senior Standing Counsel and Mr.J.Harikrishnan, Junior Standing Counsel ORDER Mr.R.P.Pragadish, learned Senior Standing Counsel takes notice for the Respondent. 2.This Writ Petition is being disposed of at the time of admission with the consent of the lear....

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.... under:- "(i) I confirm the demand of interest on belated filing of returns of Rs. 71,689/- (Rupees Seventy One Thousand Six Hundred Eighty Eight Only) (IGST: Rs. 67,255/-, CGST: Rs. 2,217/- and SGST: Rs. 2,217/-) out of the total demand of Rs. 83,623 (IGST Rs. 77,697/-, CGST Rs. 2,963/- and SGST Rs. 2,963/-) and drop the remaining demand of Rs. 11,834/- (IGST: Rs. 10,442/-, CGST: Rs. 746....

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....e demand of Rs. 1,36,06,276/- (Rupees One Crore Thirty-Six Lakh Six Thousand Two Hundred and Seventy-Six only) (CGST: Rs. 68,03,130/- & SGST: Rs. 68,03,138/-) towards difference between ITC availed in GSTR-3B and the taxes paid by the suppliers as reflected in GSTR-2A." As far as the late fees is concerned, the issue is now covered by an order of this Court rendered in Ms.Kandan Hardware Mart a....