2026 (10) TMI 88

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....ST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. M. S. Shyam Sundar, Senior Advocate For Sri. Sonu S., Advocate For the Respondent : Smt. Jyoti M. Maradi, HCGP For R1 & R2 ORAL ORDER: The petitioner&#39;s grievance is with the Adjudication Order dated 31.01.2024 and the Summary thereof which is even dated and in the prescribed form. The petitioner has also calle....

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....ects ITC claimed in any belated Return filed by 30.11.2021 so long as it pertains to the four financial years 2017-18, 2018- 19, 2019-20 and 2020-21. 3. Ms. Jyoti M. Maradi, a learned High Court Government Pleader who is called upon to accept notice for the first and second respondents, is heard for the disposal of the petition. The learned High Court Government Pleader points out that the peti....