2026 (10) TMI 224

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....r>Dated:- 17-9-2026<br>WP Nos. 23824 & 23848 of 2026 and WMP. Nos. 25852, 25855, 25857 & 25892 of 2026 - -<br>GST<br>THE HON&#39;BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. K G Jayasuriya For R1 to R3: Mr. Su. Srinivasan Senior Standing Counsel For R4: Mr. C. Mohan for M/s.King & Partridge COMMON ORDER By these two writ petitions, assessment order dated 30.08.202....

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.... to that effect. 3. Comparing the show cause notice with the impugned assessment orders, it is evident that both the detailed order and the DRC 7 travel beyond the scope of the show cause notice. The detailed order records that a sum of Rs. 47,57,105/-, which was paid through the GSTR 3B belatedly, is appropriated towards the confirmed tax demand. The DRC 7 does not take note of this and, there....