2025 (1) TMI 412

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....itional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The petitioner is running a retail business of telephone sets and other wireless networks products covered under HSN Code 85171290, 85044090, 64021910 and 43031020. The petitioner has PAN India business and outlets in various states viz., Karnataka, Andhara Pradesh, Kerala, Puducherry and Telangana. The petitioner is registered under the Goods and Service Tax Act, 2017. The petitioner has filed its returns and paid appropriate taxes for the relevant period. While so, there was an inspection of the business place of the petitioner under Section 67 of the TNGST Act....

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....nsel for the petitioner would place reliance upon the recent judgment 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. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. 6. By consent of parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 25.06.2024 is set aside. b) The p....