2026 (9) TMI 2066

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....karan, Additional Government Pleader (Tax) ORDER An order dated 26.12.2025 is assailed primarily on the ground that the ingredients of Section 74 of applicable GST enactments are not satisfied. 2. Referring to the impugned order, learned counsel submits that the matter relates to the mismatch between the petitioner's Input Tax Credit (ITC) claim under the GSTR 3B returns and the auto ....

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....Section 74 are satisfied. In this regard, it is pertinent to draw a reference to recent judgments of the Supreme Court in M/s.Tata Steel Limited vs. Union of India & Ors. (2026 INSC 920) [Tata Steel] and M/s G.R. Infra Projects Limited, Ratlam vs. State of Madhya Pradesh & Ors. (SLP (C) No.33594 of 2025) 5. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), submits that....