2025 (1) TMI 1136

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....the learned counsel for the petitioner that the petitioner is engaged in works contract and dealer in electrical transformers, static converters and is registered under the GST Act. During the relevant period of 2020-21, the petitioner has filed the returns and paid appropriate taxes. Based on the authorization issued by the Joint Commissioner (ST)Intelligence-I, the petitioner's place of business was inspected. During the course of such inspection, the following discrepancies were noticed: Particulars Act 2020-21 Credit notes for the year 2020-21 CGST SGST IGST 71,511 71,511 Supplies to SEZs on payment of tax reported in GSTR-9 CGST SGST IGST 22,898 22,898 Supplies to SEZs without payment....

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....eady 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 Government Advocate 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 19.07.2024 is set aside b) The petitioner shall deposit 10% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. c) If any amount has been recovered or paid out of the disputed taxes, including by ....