2024 (10) TMI 548

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....ioner : Mr. S. Karunakar For the Respondent : Mr. K.K. Jeyaseelan Government Advocate ORDER The writ petition is filed challenging the impugned proceedings of the respondent bearing Ref.No.ZD331223243511Z dated 28.12.2023, for the Assessment year 2017-2018. 2. The impugned order is challenged on the premise that, (a) the impugned order traverses beyond the show cause notice; and (b) the im....

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....dgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P. (MD)No.11924 of 2024 dated 10.06.2024. 5. It was submitted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it ....

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....hin a period of two (2) weeks from the date of receipt of a copy of this order. The tax already paid by the petitioner in addition to the tax what is disclosed in the assessment order shall be adjusted towards the deposit of 25% of the disputed tax. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its obje....