Details of the Litigation and Order
Opposing Party: The litigation was against the Deputy State Tax Office, Roving Squad-V, Chengalpattu Intelligence.
Initial Order: The dispute was initiated by an order dated December 18, 2024, which involved a disputed tax amount of ₹ 17,83,112.
Appeal and Outcome: The company had filed an appeal against this order. The Appellate Authority, identified as the Appellate Deputy Commissioner (S.T.), Goods and Service Tax, Chengalpattu, passed a new order on June 5, 2026. This appellate order was passed under the IGST Act, 2017.
Final Determination: The appeal was substantially allowed. The appellate authority determined the company's final tax liability at ₹ 20,000 only, a significant reduction from the originally disputed amount.