2026 (6) TMI 1409

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....r>GST<br>Hon&#39;ble Mr. Justice D. Bharatha Chakravarthy For the Petitioner : Mr. S. Renganathan For the Respondents : Mr. R. Gowrishankar Senior Standing Counsel ORDER The writ petition has been filed challenging the impugned order dated 19.12.2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017, along with the consequential proceedings arising therefrom. 2....

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....al that the proposals were confirmed primarily on account of the petitioner&#39;s failure to submit a proper reply and produce supporting documents. 4. Per contra, the learned Senior Standing Counsel submitted that it was incumbent upon the petitioner to place all relevant materials before the Assessing Authority and satisfy the authority with regard to the proposals contained in the show cause....

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....o appropriate conditions. In the present case, it is submitted that the entire disputed tax amount has already been recovered. 7. In view of the above, the writ petition is allowed on the following terms: (i) The impugned order dated 19.12.2025 is set aside and the matter is remanded to the file of the first respondent for fresh consideration. (ii) The petitioner shall file it....