2024 (11) TMI 105
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....ts : Mrs. G.Nanmaran Special Government Pleader (T) ORDER This writ petition has been filed by the Petitioner challenging the orders of the 1st Respondent dated 18.04.2024 and to quash the same and consequently restrain the 1st and 2nd Respondents from proceedings with the recovery pursuant to the above Impugned order under Form GST DRC-07 bearing Ref. No.ZD33042414956E dated 18.04.2024 and cons....
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....of the Petitioner had not informed about the said proceedings uploaded in the GST portal, the Petitioner was not aware of the same and hence they failed to file his reply. Under these circumstances, the impugned assessment order dated 18.04.2024 came to be passed by the 2nd Respondent demanding tax along with penalty and interest for the Assessment Year 2018-2019 and the same was also uploaded in ....
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.... fairly submit that the Petitioner is now ready and willing to pay 10% of the disputed tax liability made by the Respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Government Advocate (Taxes) has no serious objection. 8. Heard the learned counsel for the Petitioner and the learned Go....
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....d by the 1st Respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 18.04.2024 is set aside and the matter is remanded to the Respondents for fresh consideration on condition that the Petitioner shall pay 10% of disputed tax to the Respondents within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugne....