TaxTMI 
TaxTMI 
2026 (9) TMI 1746
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....F JUSTICE Appearance: For the Petitioner: Mr. Prakash Shah, Senior Advocate (through VC) with Ms. Menuka Gurung, Advocate. For the Respondents: Ms. Sangita Pradhan, Deputy Solicitor General of India with Ms. Sittal Balmiki and Mr. Amit Kumar Sharma, Advocates. JUDGMENT PER (A. MUHAMED MUSTAQUE, C.J.) 1. The matter pertains to the alleged excess budgetary support received by the P....
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....cords, the Petitioner was granted budgetary support amounting to Rs. 12,48,27,999/- against its claim of Rs. 12,63,99,662/- for the period July 2017 to March 2018. 4. Thereafter, the Respondents alleged that the Petitioner had received excess budgetary support and initially sought recovery of Rs.41,64,578/- (Rupees forty-one lakhs sixty-four thousand five hundred and seventy-eight only). 5. ....
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....y the Petitioner confirmed recovery of the alleged excess budgetary support amounting to Rs.37,93,159/- (Rupees thirty-seven lakhs ninety-three thousand one hundred and fifty-nine only) along with interest at the rate of 15% per annum. Subsequently, an amount of Rs.75,40,592/- (Rupees seventy-five lakhs forty thousand five hundred and ninety-two only), was adjusted from the refund otherwise payabl....
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....oices and relevant account details. If such explanations were supported by the necessary materials demonstrating that the ITC reflected in GSTR-2A was not actually eligible or available for utilisation, the Respondents were required to consider those explanations and record the documents relied on and reasons for accepting or rejecting the same in a reasoned order. 9. This Court finds that such....