2026 (7) TMI 218

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....ondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER An order dated 30.08.2024 imposing interest and penalty under Section 74 of applicable GST enactments is challenged herein on the ground of alleged breach of principles of natural justice. 2. Learned counsel for the petitioner contends that the Input Tax Credit (ITC) availed of by the petitioner was reversed although the....