2026 (6) TMI 432

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....r : Mr. S. Karunakar For the Respondent : Mr. R. Gowrishankar Senior Standing Counsel ORDER This writ petition challenges the impugned order dated 12.12.2025, which is an assessment order passed under Section 73 of the TNGST Act 2017. 2. I have heard the learned counsel for the petitioner and the learned Senior Standing Counsel representing the respondent. 3. By the impugned order, ....

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....on 50 of the CGST Act is generally not leviable on tax paid using Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) for late filing of returns. Interest is only applicable on the "net tax liability"-the amount paid through the Electronic Cash Ledger and therefore, the levy of interest is not correct. In the absence of any excess claim or wrong claim the question of levy of ....

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....ent year 2021-22 and uploading of the same in the portal by the respondent. Because of the above reasons, the petitioner was not able to access the web portal nor file any reply which resulted in the issuance of ex parte impugned order dated 12.12.2025. 4. Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not a....