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2026 (7) TMI 1920

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....r the Petitioner : R.Jaikrishna, Kum.Narayani Harikrishnan, C.S. Arun Shankar, T.G. Madhavanunni and Akhil Shaji, Advs. For the Respondent :  Paul Jose, G.P. JUDGMENT The petitioner is a registered tax payer under the provisions of the CGST/KGST Act. The challenge is raised against Ext.P1 order passed under Section 73 of the CGST Act, by which, the input tax credit claimed by the pet....