2024 (6) TMI 1255

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....r.Raja.Karthikeyan For the Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is aggrieved by the impugned order dated 21.09.2023 bearing reference in GSTIN:33IJXPS4295D1ZF/2017-18 for the assessment year 2017-18. 3. It is the case of the petit....

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....r is willing to deposit 25% of the disputed tax. 7. The learned Additional Government Pleader for the respondent, on the other hand, would submit that the petitioner was negligence in neither filing reply to the notices that preceded the impugned order nor participate in the personal hearing nor filing an appeal before the Appellate Deputy Commissioner (ST)(GST), Tirunelveli nor approached this....

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....onsidering the fact that the petitioner appears to be a small time dealer and considering the fact that the petitioner is willing to deposit 25% of the disputed tax, as a condition, for the case to be heard again, this Court is inclined to grant partial relief to the petitioner by quashing the impugned order and remitting back the case to the respondent to pass fresh orders on merits and in accord....