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of <h1>Quashed order; petitioner must deposit 25% of disputed tax via Electronic Cash Register within 30 days, remedies per Section 107.</h1> <h3>Tvl. R.D. Constructions Versus The State Tax Officer, Karaikudi Assessment Circle, Sivagangai</h3> HC quashed the impugned order and disposed of the writ petition on terms. The petitioner was directed to deposit 25% of the disputed tax in cash from the ... Demand notice in DRC-01A - Petitioner has not replied to the above mentioned notices and the petitioner has also not appeared for the personal hearing notices - petitioner can file an appeal within limitation prescribed under Section 107 respective GST enactments, 2017 or not - HELD THAT:- It is noticed that under similar circumstances, this Court has come to rescue of the persons like petitioner by quashing the impugned order on terms. There are no other circumstances to take a different view of the matter. Considering the same, this Writ Petition is disposed of by quashing the impugned order on terms subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. The petitioner challenged the impugned order dated 15.02.2025 for Assessment Year 2020-21, which followed notice in DRC-01A dated 04.10.2024 and notice in DRC-01 dated 30.11.2024; the petitioner did not reply to those notices and did not appear for personal hearings dated 26.12.2024 and 03.02.2025. The court observed that, 'under similar circumstances, this Court has come to rescue of the persons like petitioner by quashing the impugned order on terms.' The petition was disposed by 'quashing the impugned order on terms' subject to conditions: deposit 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within thirty days of receipt of the order; file a reply to DRC-01 treating the impugned order as an addendum to the Show Cause Notice; and, if complied with, the respondent shall pass fresh orders 'on merits and in accordance with law' preferably within three months after hearing. Failure to comply permits the respondent to act 'as if this Writ Petition was dismissed in limine today.' No costs.
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