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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Assessment quashed; matter remitted with conditions: verify Electronic Credit Ledger (21.05-31.05.2025) and DRC-01 compliance, deposit 25% if mismatch</h1> HC quashed the assessment order and remitted the matter subject to conditions: respondent to verify whether amounts in the Electronic Credit Ledger ... Challenge to impugned order passed in Form GST DRC-07 - impugned order was preceded by a notice in DRC-01 - HELD THAT:- The consistent view of this Court under similar circumstances has been to quash the Assessment Order and remit the case back on terms subject to the assessee depositing 25% of the disputed tax in cash. Whether the amount mentioned in the extract of the Electronic Credit Ledger for the period between 21.05.2025 to 31.05.2025 corresponds to tax that has been confirmed by vide impugned order dated 12.02.2025 or not shall be verified by the Respondent. In case, the aforesaid amount is not towards the tax that has been confirmed vide impugned order, the Petitioner may be directed to deposit 25% of the disputed tax in cash. In case, the amount corresponds to the amount confirmed vide impugned order dated 12.02.2025, the Respondent shall proceed to pass a fresh order on merits within a period of three months from the date of receipt of copy of this order. The Petitioner shall therefore file a detailed reply to the notice in DRC-01 dated 26.11.2024 by treating the impugned order dated 12.02.2025 as an addendum to the show cause notice dated 26.11.2024. Petition disposed off. Writ petition challenges impugned order dated 12.02.2025 passed in Form GST DRC-07 for tax period April 2020-March 2021 under Section 73, preceded by notice in DRC-01 dated 26.11.2024. Petitioner pleads failure to note DRC-01 as it was posted on the website and contends the disputed amount has been recovered, relying on an extract of the Electronic Credit Ledger (21.05.2025-31.05.2025). Court notes its 'consistent view' in similar circumstances: 'to quash the Assessment Order and remit the case back on terms subject to the assessee depositing 25% of the disputed tax in cash.' Respondent is directed to verify whether the amount in the Electronic Credit Ledger corresponds to the tax confirmed by the impugned order. If it does not, the Petitioner must deposit 25% of the disputed tax in cash. If it does, the Respondent shall 'proceed to pass a fresh order on merits within a period of three months from the date of receipt of copy of this order.' Petitioner to file a detailed reply to DRC-01 treating the impugned order as an addendum to the show cause notice. Petition disposed at admission; connected petitions closed; no costs.
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