2026 (10) TMI 218

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....of 2026 And W. M. P. (MD)Nos. 19753 and 19754 of 2026 - -<br>GST<br>Hon&#39;ble Mr Justice C. Saravanan For the Petitioner(s) : Mr.Isaac Mohanlal Senior Counsel for M/s.Isaac Chambers For the Respondent(s) : Ms.P.Sudarkodinachiar Government Advocate (Taxes) for R1 to R3 ORDER The petitioner is before this Court challenging the impugned order dated 29.07.2026, whereby the appeal filed b....

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....if the petitioner had not submitted any reply to the said Show Cause Notice. 3. It is the specific case of the petitioner that, after the order was passed on 11.03.2026 by the third respondent, another order came to be passed on 12.03.2026, dropping the demand for the same tax period. The petitioner was, therefore, under a bona fide belief that the demand confirmed by the order dated 11.03.2026....

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....the appeal is marginal. However, the first respondent, being a statutory authority, could not have acted beyond the scope of Section 107 of the respective GST enactment. 6. Taking note of the fact that 10% of the disputed tax had been deposited by the petitioner at the time of filing the appeal on 13.07.2026, and considering the fact that the order dated 11.03.2026 was passed without taking int....