2026 (9) TMI 2064

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....ce C. Saravanan For the Petitioner : M/s. A. Sri Prahathi For the Respondent : Mr. R. Parthiban Special Government Pleader ORDER Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondent. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Plea....

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....orm 26AS, is concerned, the reply of the petitioner, as captured in the impugned order, reads as under: "The defect pointed out in the Show Cause Notice (Form GST DRC-01) was initiated based on data mining from the Income Tax portal. On verification of the taxpayer's Form 26AS (TRACES) for the Financial Year 2022-23, it was found that the taxpayer received a consideration of Rs. 1,12,....