2026 (9) TMI 395

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....amala Kanth S For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 05.02.2026 is challenged insofar as it pertains to under declaration of ineligible Input Tax Credit (ITC). 2. Learned counsel for the petitioner submits that the rectification application was allowed with regard to alleged invalid ITC under Section 16(4) after noticing that returns were ....