2026 (9) TMI 336

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....: M/s. P.V. Prasad and Associates Counsel for the Respondent : Mr. Swaroop Oorilla, Special Govt Pleader for State Tax ORDER: Mr. P. Venkat Prasad, learned counsel representing M/s. P.V. Prasad and Associates, appears for the petitioner through video conferencing. Mr. Swaroop Oorilla, learned Special Government Pleader appears for State Tax. 2. During the course of hearing, learned ....

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....ervices Tax Act, 2017 (for short, "the IGST Act"). 4. The issue involved was whether the supplies were interstate or intra-state supplies. 5. Learned counsel for the petitioner submits that the show cause notice was adjudicated upon by the proper officer, who held the petitioner liable to pay the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) of the same amount....

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.... basis of supply instead of IGST, which the petitioner had wrongly paid, the present dispute does not lie on any excess availment of ITC by the petitioner. Therefore, the petitioner will have the liberty to file an appeal before the learned Goods and Services Tax Appellate Tribunal (GSTAT) within a period of one week taking all such grounds of law and fact available to it. While preferring the app....