2026 (6) TMI 748

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-6-2026<br>W. P. Nos. 6704 & 6705 of 2023 - -<br>GST<br>HON&#39;BLE MR SENTHIL KUMAR RAMAMOORTHY, J. For Petitioner in both WPs : Mr. G. Natarajan For Respondents in both WPs: Mr. Sai Srujan Tayi Senior Panel Counsel ORDER In these writ petitions, the respective petitioner has requested for a direction to the first respondent to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vered from said petitioner's customers. Learned counsel points out that said writ petition was disposed of on 04.03.2022 by recording express findings that such recovery could not have been made either under Section 79 or 83 of the applicable GST enactments. In view thereof, he contends that the respondents are liable to withdraw such letters forthwith. 3. In response, Mr.Sai Srujan Tayi, learn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iability. In those circumstances, by order dated 04.03.2022, this Court recorded findings that neither Section 79(1)(c) nor Section 83 could have been pressed into service. Therefore, the petitioner therein was granted leave to apply for refund under Section 54. For reasons difficult to discern, said petitioner did not adopt this course of action. 5. The respective petitioner asserts that lette....