2026 (5) TMI 570

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....ndent : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER In this writ petition, the Petitioner has challenged the impugned order dated 10.12.2025 and the summary order in Form GST DRC-07 dated 11.12.2025, whereby the proposal contained in Show Cause Notice dated 23.09.2025 for the tax period 2021-2022 has been confirmed. 2. The case of the Petitioner is that earlier the Petitioner....

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....Consequently, the tax liability arising on account of the invoice dated 05.01.2022 stood negated by the credit note dated 20.01.2022, insofar as the Petitioner's registered premises in Tamil Nadu is concerned. 4. It is further submitted that, in respect of the same supply, the Petitioner discharged the tax liability through its Bangalore unit by paying IGST at 18% amounting to Rs. 6,30,75,984/-....