No second chance on maintainability

The Calcutta High Court in Tara Lohia Private Limited v. Additional Commissioner, CGST & CX, Kolkata South Commissionerate & Anr. (WPA 9655 of 2025) held that the onus to prove payment to sundry creditors within 180 days lies on the taxpayer, even if auditors did not specifically request such records. Its interesting to note that High Courts do not routinely tolerate cases in the form of writs where there is appellate remedial measures available or to use the Honble Courts to have an indirect jab at a second chance. please do read the snapshot by J the App by JustIDT