2026 (4) TMI 1713

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....N Counsel for the Petitioner : Ms. Akruti Agarwal Counsel for the Respondent : Sri B.Mukherjee Special Govt Pleader for State Tax ORDER: Learned counsel Ms. Akruti Agarwal appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1, 2 and 4. Learned counsel Sri B.Mukherjee, representing Sri N.Bhujanga Rao, learned D....

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....lecting in its Form GSTR-2A. 3. The Chartered Accountant's certificate dated 05.12.2025 certified that respondent No.5 had filed the invoices dated 29.03.2019 and 31.03.2019 and discharged its liability for these invoices involving total tax amount of Rs.7,20,000/- and these two invoices were uploaded by the supplier in its Form GSTR-1 for the tax period September 2019 filed on 13.11.2019. The ....

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....A for the financial years 2017-2018 and 2018-2019 is taken into consideration, the petitioner would not be liable for payment of any tax. The petitioner has, therefore, approached this Court in the writ jurisdiction. 4. Learned Special Government Pleader for State Tax submits that for this omission, the petitioner can seek rectification of the impugned order-in-original before the proper office....