2026 (4) TMI 1326

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.... : Mr. P.V. Sudakar For the Respondent : Mr. S.M. Deenadayalan, Senior Standing Counsel ORDER Mr. S.M. Deenadayalan, learned Senior Standing Counsel, takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent. 3. The ....

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....97,438 1,94,876 4. The Impugned Order indicates that the investigation was initiated by the Chennai North Commissionerate against certain individuals, namely, Shri A. Divakar and Shri John Livingston, who are alleged to be the masterminds behind multiple fictitious entities created for the purpose of passing ineligible Input Tax Credits to the various registered persons to avoid the tax, inc....

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....in Original No.22/2025 dated 08.09.2025 is set aside and the case is remitted back to the Respondent for fresh consideration, after taking into account the Petitioner's reply dated 14.07.2025. 8. The Impugned Order dated 08.09.2025 shall be treated as an addendum to the Show Cause Notice No.596/2025-2026-HPU dated 24.06.2025. 9. The Petitioner shall also file an additional reply with proper ....