2026 (4) TMI 1325

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....ik Additional Government Pleader ORDER Mr.TNC.Kaushik, learned Additional Government Pleader 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 Additional Government Pleader for the Respondent. 3. The Petitioner is before this Court against the impugned o....

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....ntion by virtue of Section 16(5) to the respective GST enactments inserted by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024, vide SO 4253(E) with retrospective effect from 01.07.2017. 7. The aforesaid defect raised in the Show Cause Notice which was confirmed vide impugned order has been cured in light of the insertion of Section 16(5) to the respective GST enactments inserted by Finan....