2026 (6) TMI 378

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..... Rajesh For the Respondent : Mr. C. Harsharaj Special Government Pleader ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 3. The Petitioner is be....

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....s, the tax payer failed to attend the personal hearings. The tax payer reply is verified and found not in order. The tax payer failed to file further records as ITC register, stock register, books of accounts etc to prove the genuineness. So the tax payer's reply is not in coincidence with the information said in the notice. Hence the demand raised is confirmed and the assessment....

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.... appeal as per the instructions mentioned above. The furtherance of action will be initiated under Section 79 of CGST Act 2017 if the tax payer failed to pay tax, interest and penalty as above even after 90 days of demand creation under this Act." 5. A reading of the impugned order itself indicates that there is no clear discussion in the impugned order. Therefore, the impugned order i....