2026 (4) TMI 1328

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....r the Petitioner : Mr.G.K.Anish For the Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER The writ petition has been filed for the following relief:- "Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records relating to the impugned order bearing Reference No. ZD331225466....

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....TC in GSTR-3B with reference to GSTR-9, excess claim of ITC with reference to GSTR-2A and declaration of ineligible ITC. A show cause notice was issued and after considering the explanation submitted by the petitioner, the impugned order was passed. 5. The learned counsel for the petitioner submits that the petitioner has reversed the CESS amount of Rs. 27,34,804/- within 30 days of the issue o....

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....ersed the CESS amount, the same has been done one year after the issuance of the Show Cause Notice. Therefore, the authorities are obliged to charge both interest and the applicable penalty. 8. I have considered the rival submissions made on either side and have perused the material records of the case. 9. The issues concerning penalty and interest involve mixed questions of fact and law, wh....