2026 (5) TMI 489

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....Judgement / Order / Decisions)<br>Dated:- 13-3-2026<br>Writ Petition No. 8554 of 2026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Pranay Sharma Y, Advocate For the Respondents : Sri. Hemakumar, Aga For R1 To R4 And R6 Sri. Jeevan J Neeralgi, Advocate For R5 ORAL ORDER: The petitioner has sought for setting aside of the Order-in-Original ....

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....r be remitted to the stage of reply to the show cause notice. 4. Perused the order at Annexure-A1. 5. It is noticed that the authority has observed that the input tax credit availed by the petitioner was not reflected in the declaration of the supplier in GSTR-2A returns. 6. Taking note of the assertion of the petitioner that the alleged discrepancy between GSTR-3B and GSTR2A would be dem....