2025 (1) TMI 1361

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....o. 376 of 2025 and W. M. P. Nos. 421 and 422 of 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner : Mr. Jayaprathap A N R For the Respondent : Mr. C. Harsha Raj Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order passed by the first respondent dated 29.04.2024 relating to the assessment year 2018-19. 2....

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....ieved by the same, the petitioner had filed an appeal and the same was rejected on the ground of barred by limitation. 3. The learned counsel 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 submitte....

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.... b) The petitioner shall deposit 25% 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 way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25....

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....mply with the above condition viz., payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order shall result in restoration of the impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payme....