2026 (4) TMI 1861

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....s. S. Vishnupriya. For the Respondent: Mr. Su. Srinivasan Senior Panel Counsel. ORDER Mr. Su. Srinivasan, learned Senior Panel Counsel, takes notice for the Respondents. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Panel Counsel for the Respondents. 3. In this writ petition, the Peti....

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....ith Section 49(11) read with Explanation (a) read with Rule 88(B) of the C.G. & S.T. Rules, 2017, and that the issue is now covered by a detailed order of this Court in M/s. Eicher Motors Limited, Rep. By its Group Manager, Finance vs. The Superintendent of GST and Central Excise, Range II, Tiruvottiyur Division, The Assistant Commissioner of Central Tax & Central Excise, Chennai reported in 2024 ....

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....s were filed belatedly, by invoking Section 79 read with Section 75(12) of the CGST Act, 2017. 6. The learned counsel for the Respondent submitted that the Petitioner's representations dated 10.02.2026 and 13.02.2026, in the light of the order of this Court in M/s. Eicher Motors Limited, Rep. By its Group Manager, Finance vs. The Superintendent of GST and Central Excise, Range II, Tiruvottiyur ....