2026 (8) TMI 218

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....rder / Decisions)<br>Dated:- 15-7-2026<br>Civil Writ Jurisdiction Case No. 8387 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE ANIL KUMAR SINHA AND HONOURABLE MR. JUSTICE VIKASH KUMAR For the Petitioner/s : Mr. Hasnain Haider, Adv. For the Respondent/s : Mr. Government Pleader ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) The petitioner has filed the present writ applicati....

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....on 73(9) is without jurisdiction and the fine cannot be levied under Section 73 of the Act. 4. He further submits that tax period is of 2020-2021 and the demand of late fee is only without jurisdiction. Section 73(1) of the Act restricts its applicability to the situation where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or ....