2026 (9) TMI 339

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.... the Petitioner : Mr. J.K.Jayaselan For the Respondents : Mr.R.Parthiban Special Government Pleader ORDER Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondents. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Pleader for the respondents. ....

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..... 6. That apart, the learned counsel for the petitioner submits that the entire disputed Input Tax Credit has already been reversed on 19.12.2025. 7. Considering the fact that the petitioner has already reversed the Input Tax Credit that was availed in excess and considering the fact that the petitioner had excess Input Tax Credit lying in his Electronic Credit Ledger even as on 15.03.2022, ....