2026 (8) TMI 578

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....e Mr. Justice C. Saravanan For the Petitioner : Mr. R. Sandeep Bagmar For the Respondents : Mr. R. Parthiban Counsel for Government of Tamilnadu ORDER The petitioner is before this Court challenging the impugned order dated 31.12.2025, whereby the proposal in the Show Cause Notice in Form GST DRC-01 dated 29.09.2025 for the tax period 2021-2022 has been confirmed. 2. The petitioner ....

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....rns filed in Form GSTR-3B. 4. The records reveal that the petitioner was issued with an intimation under Rule 142(1A) of the Goods and Services Tax Rules, 2017, in Form GST DRC-01A (Part A) on 22.09.2025, to which the petitioner submitted a reply in Form GST DRC-01A (Part B) on 27.09.2025. Not being satisfied with the reply submitted by the petitioner, the respondents issued a Show Cause Notice....

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.... the petitioner, there was no suppression of the taxable value in GSTR-1, GSTR-3B or in the annual reconciliation statement in Form GSTR-9C. 6. On the other hand, the learned counsel for the Government of Tamil Nadu, appearing for the respondents, would submit that the petitioner has failed to substantiate its stand by producing the relevant records and has merely furnished a tabulation, which ....

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.... ascertain as to whether there was indeed any leakage of revenue on account of the transactions, the respondents have straightaway proceeded to issue a Show Cause Notice in Form GST DRC-01. 9. In my view, the exercise undertaken hitherto is unsustainable and therefore, the impugned order is liable to be quashed. Under these circumstances, I am inclined to remit the case back to the respondents ....