2026 (4) TMI 927

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....dent(s) : Mr. TNC. Kaushik, AGP for R1, Dispensed with - R2 ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the 1st Respondent. 2. This Writ Petition is disposed of after dispensing with the notice on the 2nd Respondent, since no adverse orders are proposed to be passed. In fact the Petitioner ought to have made the supplier also a party to the proceedings How....

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....ued on 23.08.2025. The Appeal of the supplier before the Appellate Authority also appears to have been dismissed on 24.10.2025. 5. It is informed by the learned Counsel for the Petitioner that the supplier is also proposing to file an Appeal against the aforesaid order dated 01.11.2025, rejecting the said Appeal against the order in DRC 07 dated 09.05.2025 passed under Section 122 of the respec....

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....lier between 10.12.2024 and 28.12.2024, and that the Department also dropped the proceedings against the Petitioner by an order dated 02.05.2025. 9. The case of the Petitioner is that the Petitioner does not owe any amount to the said supplier in view of the dispute raised by the Department which had culminated in the above mentioned intimation and Show Cause Notice to the Petitioner dated 03.0....

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....,36,267/-. 12. The supplier may or may not be entitled to recover the amount, and there is a possibility of further proceedings being initiated to recover the same by the supplier. There is also possibility of the Petitioner making the payment of the aforesaid amount to the said supplier. 13. Although the Petitioner has reversed the Input Tax Credit availed pursuant to the intimation in DRC0....