2026 (7) TMI 60

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....ndran For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER In this writ petition, the petitioner has challenged the impugned order dated 12.08.2024 passed by the respondent, whereby a demand for the wrong availment of ITC has been confirmed, along with a 100% penalty under Section 74 and interest at 18% under Section 50 of the respective GST enactments. 2. The d....

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....esh. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 7. The Input Tax Credit was availed based on the invoices raised on the petitioner on the basis of Self-Assessment under Section 41. The petitioner was, however, unable to obtain certificate from the suppliers in accordance with the guidelines sti....

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....ircular are reproduced below: "2. It is mentioned that FORM GSTR-2A could not be made available to the taxpayers on the common portal during the initial stages of implementation of GST. Further, restrictions regarding availment of ITC by the registered persons upto certain specified limit beyond the ITC available as per FORM GSTR-2A were provided under rule 36(4) of Central Goods and Serv....

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.... and penalty under Section 74. However, this would require a detailed consideration in terms of the above circular. 12. Considering the same, the case is remitted back to the respondent to pass a fresh order on merits, after considering the evidence and affording the petitioner an opportunity of being heard, within a period of three months from the date of receipt of a copy of this order. 13....