2026 (7) TMI 521

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....ar Ramamoorthy For the Petitioner(s) : Mr.Suresh T Monisha.S. For the Respondent(s) : Ms.Amirta Poonkodi Dinakaran Government Counsel (T) COMMON ORDER Assessment orders relating to financial orders 2022-23 and 2023-24 are impugned in these writ petitions. 2. The petitioner had availed of input tax credit (ITC) during the aforesaid periods in relation to supplies allegedly made by M/....

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.... available in the electronic credit ledger of the petitioner. He seeks an opportunity to submit relevant documents before the respondent to establish that ITC was validly availed of. 4. Countering these submissions, Ms.Amirta Poonkodi Dinakaran, learned Government Counsel, points out that the petitioner's reply was considered and that cogent reasons were recorded for confirming the proposals. ....

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...., it was theft while she gone through and attend her daughter function. In this circumstance, on verification of agreement made with Tvl. Phonenix Marketing Solution (GSTIN: 33AMUPM7039B1ZY) and Tvl. Rathod Enterprise (GSTIN: 24CKHPN2577A1ZC) which was made on 23.12.2022 and found that the stamp paper was actually purchased on 04.05.2023, but the agreement was made on 23.12.2022. ....