2025 (1) TMI 409

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....violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a dealer in pharmaceutical goods and is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate taxes. While so, there was an audit under Section 65 of the Act. During the course of the audit, the following discrepancies were noticed: Description Head Tax Interest Penalty Credit note- non submission of records CGST 178598 182933 17859   SGST 178598 182933 17859 Levy of interest on belated filing of returns CGST 0 2882 0   SGST 0 2882 0   IGST 0 ....

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.... judgment of this Court in the case of Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 dated 25.04.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 10% 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 Special Government Pleader appearing for the respondent does not have any serious objection. 6. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 27.12.2....