2026 (9) TMI 942

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....ioner(s) : Ms.Disha Jain For the Respondent(s) : Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER This is the second round of litigation. Order dated 30.08.2024 was assailed in W.P.No.9758 of 2025 and said order was set aside subject to the condition that the petitioner remits 25% of the tax demand. Pursuant thereto, impugned order dated 25.06.2025 was issued. 2. Relying on the c....

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....oner should have filed a statutory appeal within the prescribed period. He also submits that the proper officer examined the certificate before issuing the order. 4. While the certificate records that supplies were made to the petitioner and that taxes were paid in relation thereto, said certificate does not provide the details of the person whose GSTIN was inadvertently recorded in the GSTR 1 ....