2025 (1) TMI 1419

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.... P. Gowtham For the Respondent : Mr. K.S. Ramaswamy, Senior Standing Counsel. ORDER The present writ petition is filed challenging the impugned Order-in- Original 04/2022-GST passed by the respondent dated 19.12.2022. 2. The petitioner is engaged in the business of machining and surface treatment for windmill components and is registered under the Goods and Services Tax Act, 2017. Duri....

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.... reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies.. The learned counsel for the petitioner would then place reliance upon the recent judgment of ....

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.... the following terms: a) The impugned Order-in-Original 04/2022-GST dated 19.12.2022. 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, incl....

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.... period of four weeks from the date of receipt of copy of this order. e) Failure to comply 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 pro....