2022 (3) TMI 545

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....Petitioner : Mr. R. Senniappan For Respondent : Mr. V. Nirmalkumar Government Advocate   COMMON ORDER The petitioner has challenged the impugned orders, dated 09.11.2021 for the assessment years 2018-2019, 2019-2020, 2020-2021 and 2021-2022. The impugned orders are challenged on the ground that the impugned orders have been passed without compliance of the mandatory requirements of S....

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....its that the petitioner had not replied to the respective show cause notices, dated 28.09.2021 and that after the impugned orders came to be passed on 09.11.2021, an attempt was made by the petitioner to give a reply on 12.11.2021. The learned counsel for the respondent has produced a copy of the same, which also bears the seal of the department. The learned counsel for the respondent therefore su....

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....tioner has an alternate remedy before the Appellate Commissioner under Section 107 of the respective Goods and Service Tax enactments. 6. Considering the fact that the petitioner would be required to deposit only 10% of the amount as a condition for pre-deposit, I am inclined to quash the impugned order in turn, subject to the petitioner paying a sum of Rs. 7.5 lakhs within a period of 30 days ....