2026 (7) TMI 1668

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.... JUSTICE SENTHILKUMAR RAMAMOORTHY For the Appellant: Mr. K. Guruprasad For the Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An assessment order under Section 74 is the subject of challenge in this writ petition. 2. Show cause notice dated 26.02.2025 was received by the petitioner calling upon the petitioner to show cause as to why the Input Tax Credit (ITC) claimed....

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....g actual movement of goods, she submits that no case is made out to interfere with the order. 5. On perusal of the show cause notice dated 26.02.2025, it follows that such notice was issued under Section 73 of applicable GST statutes. The petitioner was called upon to submit original tax invoices, e-way bill copies, purchase register, lorry receipt and proof of payment. By reply dated 27.01.202....