2024 (12) TMI 1493

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....ayathri For the Respondents: Mrs. K.Vasanthamala Government Advocate (T) ORDER With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the first respondent dated 29.04.2024 directing the petitioner to pay a sum of Rs. 19,63,238/- as tax and Rs. 18,15,960/- towards interest and Rs. 1,9....

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....y of personal hearing to the petitioner, which amounts to gross violation of principles of natural justice and also against the provisions contemplated under Section 75 (4) of the CGST Act, and hence, prayed for setting aside the impugned order. 5. Mrs. K.Vasanthamala, learned Government Advocate (T), who takes notice for the respondents 1 and 2 submitted that the reply filed by the petitioner wa....

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....spondent-Department issued a show cause notice, to which, the petitioner filed reply, but, the same was not considered by them in a proper perspective, however, confirmed the proposals contained in the show cause notice due to the reason that the petitioner has not produced the supportive documents in support of their claim. However, this Court is of the view that if the respondent Department is n....

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....ollowing orders/directions:- i) The impugned order dated 29.04.2024 is set aside and the matter is remanded back to the respondent for fresh consideration. ii) While remanding the matter, it is made clear that the impugned order is set aside subject to the condition that the petitioner deposits 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this or....