2026 (5) TMI 423

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....- -<br>GST<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For The Petitioner : Sri. Gowrishankar Prasad H R., Advocate For The Respondents : Sri. K. Hema Kumar, Aga ORAL ORDER: Petitioner has challenged the validity of the orders at Annexure-A series relating to the financial year 2017-18 and Annexure-B series relating to the year 2018-19. 2. Learned counsel for the petitioner submit....

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.... non-reconciliation between GSTR-3B as compared to the statement in GSTR-1. Insofar as the orders at Annexure-B series are concerned, the Authority has proceeded to adjudicate and has observed regarding excess claim of Input Tax Credit. Petitioner submits that they would demonstrate and meet the grounds raised in the show cause notice, if appropriate opportunity is granted and requests for condoni....