% 18.02.2026
CM APPL. 10383/2026 (Exemption)
1. Exemption allowed subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 2134/2026 & CM APPL. 10382/2026
3. Para 19 of the Order-in-Original reads thus:-
“Issue-I
Regarding short payment of tax of Rs.27,56,777/-
19. The impugned SCN provided that there was difference between
the figures of tax in the GST returns as the declared value of tax
payable under GSTR-1 was of Rs.7,38,61,540/-, whereas GSTR-3B
indicated the tax payment of Rs.7,12,48,928/-. Hence, there was an
This is a digitally signed order.
