2026 (7) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MOHIUDDIN For the Petitioner: Mr. P. Venkat Prasad, Learned Counsel representing M/s. P.V. Prasad and Associates. For State Tax: Mr. Swaroop Oorilla, Learned Special Government Pleader. ORDER: Mr. P. Venkat Prasad, learned counsel representing M/s. P.V. Prasad and Associates, appears for the petitioner. Mr. Swaroop Oorilla, learned Special Government Pleader appears for State Tax. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted the tax under the Integrated Goods and Services Tax Act, 2017 (for short, "the IGST Act"). 4. The issue involved was whether the supplies were interstate or intra-state supplies. 5. Learned counsel for the petitioner submits that the show cause notice was adjudicated upon by the proper officer, who held the petitioner liable to pay the Central Goods and Services Tax (CGST) and State Good....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the tax liability upon the petitioner lies under CGST and SGST on the basis of supply instead of IGST, which the petitioner had wrongly paid, the present dispute does not lie on any excess availment of ITC by the petitioner. Therefore, the petitioner will have the liberty to file an appeal before the learned Goods and Services Tax Appellate Tribunal (GSTAT) on or before 31.07.2026, which is the....