Held - On perusal of record, it is manifest that to the notice seeking additional information by the concerned authority, a reply dated 7th August, 2025 was filed enumerating exhaustively with respect to the requirement of reversal of ITC as suggested by the authority concerned. The petitioner during the course of hearing drew attention to such reply where it is categorically stated that “ITC reconciliation s.....

Held - Having considered the submissions of both learned counsel and on perusal of the order dated 03.02.2025 passed for the tax period 2017–2018 to 2021–2022, it prima facie appears that there is a duplication of demand insofar as the excess ITC availed, when compared with the auto-populated input data under GSTR-2A, is concerned. This aspect ought to have been examined by the respondent under Section .....

Held - When coming to the reasons mentioned in Ext.P14 for rejecting the request of the petitioner, it was only because of the fact that, the rectification application was not filed through the portal within the time limit and therefore, the rectification order in respect of Ext.P8 could not have been passed. However, in Ext.P14, the fact that the petitioner had intimated this aspect by&nbs.....