TaxTMI 
TaxTMI 
2024 (12) TMI 926
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....g the Summary of the Order in Form GST DRC-07 both dated 25.10.2023 and having Reference Number ZD3310231452514 and its annexure dated 25.10.2023 in GSTIN:33AADCV9952A1ZE/2017-2018 passed by the First Respondent for FY 2017-18 along with the acknowledgments in Form GST APL 02 dated 23.10.2024 issued by the Second Respondent under Rule 108 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017 for the FY 2017-18 18 having Reference Nos.ZD331024162832P and ZD331024162806K. 2. The Petitioner is a private limited company and has its principal place of business in the State of Tamil Nadu and is registered under the Central Goods and Service Tax Act, 2017 [CGST Act] and the Tamil Nadu Goods and Services Tax ....
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....-) including interest and penalty was confirmed on account of non-reversal of ITC relating to credit notes raised by the Petitioner's suppliers. 3. The impugned orders are challenged on the premise that neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus was unable to participate in the adjudication proceedings. It was further submitted that the petitioner has filed an appeal and the same was rejected by the second respondent on the ground of delay in filing the appeal. 4. It is submitted by the learned counsel f....
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.... from the date of such intimation. Subject to verification of payment of the entire disputed taxes or on payment of 25% of disputed taxes, attachments if any, would be lifted. 6. In view thereof, the impugned orders are set aside and the petitioner shall deposit 25% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. The respondents authority shall take into account the amount remitted by the petitioner in excess of the admitted tax, while reckoning 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 objections within a period of four weeks from the date of receipt of a copy ....