2026 (9) TMI 2080

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....he 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 the learned Special Government Pleader for the respondent. 3. The petitioner is before this Court....

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....e corresponding amendment to the TNGST Act, 2017, by the State Legislature. 5. Considering the above, I am inclined to quash the impugned order as well as the rectification order and the remit the case back to the respondent for fresh consideration and for passing a fresh order in the light of the aforesaid amendment, subject to the petitioner depositing 50% of the disputed tax in respect of th....

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....x credit will be subject to petitioner satisfying the other criteria prescribed under the Act and the Rules, in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 8. Within such time, the petitioner shall also file a reply to the Show Cause Notice in Form GST DRC-01 dated 26.12.2023 together with requisit....