2026 (8) TMI 73

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....ce Senthilkumar Ramamoorthy For the Petitioner : Ms. Sri Harini S P For the R1 : Mr. R.Sethu Prabakaran, Govt. Counsel (Tax) ORDER Order dated 20.12.2025 is assailed in this writ petition insofar as it pertains to excess claim of Input Tax Credit (ITC) and short payment of tax on taxable supplies. 2. Referring to the show cause notice, learned counsel for the petitioner submits that....

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.... albeit by inadvertently making the remittance towards IGST. She relies on the earlier order of this Court in this regard in SYA Homes v. Assistant Commissioner (ST) and two others, W.P.No.23463 of 2026, dated 07.07.2026 (SYA Homes). She points out that the principle laid down therein is squarely applicable. 4. As regards other issues, learned counsel for the petitioner submits that the petitio....

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.... the figures mentioned in the petitioner's reply. Since the petitioner was not provided an opportunity to respond to this aspect, re-consideration is necessary. 7. As regards the alleged short payment of taxes, the defence of the petitioner is that the amount was remitted inadvertently under the IGST head. This contention was accepted, but the petitioner was informed that Section 77 is applicab....