2026 (6) TMI 689

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.... of the petitioner is that the petitioner is a joint venture between two companies engaged in undertaking certain works for the Indian Railways. 4. In this Writ Petition, the Petitioner has challenged the impugned Order dated 16.06.2025, whereby the proposal contained in the Show Cause Notice in GST DRC-01 dated 06.04.2023, for the tax period 2021-2022, has been confirmed, after considering the petitioner's reply dated 08.07.2024. 5. The operative portion of the impugned order reads as under:- "Observations and conclusions of the proper officer: The tax payers have filed their reply along with certain comperative details of claim of ITC as mentioned below:- 1. Comparison report of claim of ITC downloaded fro....

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....(Rs.) Total Liability due to excess claim of ITC 0 185634 185634 371268 Interest levied u/s:50(1) 0 105552 105552 211104 Penalty warranted u/s: 73(9) 0 18563 18563 37126 Total 0 30947 309749 619498 Note: interest is calculated till the date of order. The taxpayer shall pay interest calculated till the date of payment. The above dues are entered in necessary columns of Form DRC - 07." 6. The dispute has arisen primarily on account of the mismatch between the amount reflected in GSTR-2B and the Input Tax Credit (ITC) claimed, as reflected in the GST portal comparison table at Serial No.4. 7. In the aforesaid comparison contained in the Impugned order, the G....