2025 (2) TMI 356

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...., learned counsel appearing for the petitioner and Mr.P.S.Raman, learned Advocate General assisted by Mr.V.Prashanth Kiran, learned Government Advocate (T), who takes notice on behalf of the respondents. With consent, the main Writ Petitions are taken up for final disposal at the stage of admission itself. 2. The challenge in W.P.No. 3993 of 2025 is to the order passed by the first respondent under Section 73 of the Tamil Nadu Goods and Service Tax Act, 2017 /Central Goods and Service Tax Act, 2017, including the Summary of the Order in Form GST DRC-07 both dated 29.04.2024 and its annexure dated 29.04.2024, in GSTIN : 33AAAAM1788L1ZD/2018-19 for the FY 2018-19. 2.1 The challenge in W.P.No.3996 of 2025 is to the order passed first res....

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.... the petitioner is facing hardship to distribute the salaries to the employees, inasmuch as, by virtue of the impugned proceedings, the petitioner's Bank Account has been ordered to be attached. Hence, the learned counsel prays for setting aside the impugned orders. It is also submitted that in the event, this Court is inclined to set aside the impugned orders, the petitioner is agreable to pay 10% of the disputed tax amount and hence, prayed for appropriate orders. 5. The learned Advocate General assisted by the learned Government Advocate for the respondents fairly submitted that if the petitioner is ready and willing to deposit 10% of the disputed tax, then, the prayer sought for by the petitioner may be considered. 6. I have g....

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....9, impugned in W.P.No.4000 of 2025, and c) the orders passed by the first respondent dated 11.12.2024 for the FY 2018-19, impugned in W.P.No.3996 of 2025 are set aside. ii) Consequently, the matters are remanded back to the first respondent for fresh consideration. iii) While remanding the matters, it is made clear that the impugned orders are set aside subject to the condition that the petitioner deposits 10% of the disputed tax in respect of W.P.Nos.3993 and 4000 of 2025, within a period of two weeks from the date of receipt of a copy of this order. iv) Thereafter, the petitioner is directed to file reply along with supportive documents within a period of two weeks. v) Thereupon, the first respondent is....