2025 (2) TMI 344

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.... Dinakaran Government Advocate ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 31.08.2024 relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner filed its returns a....

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....on 30.08.2022. Thereafter, another notice in DRC-01 was issued on 30.05.2024, followed by reminder dated 09.07.2024. The impugned order came to be passed on 31.08.2024. 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. 4. The learned counsel for the petitioner would place relia....

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....osit 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 way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 10% of disputed taxes directed to be paid. The....

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....puted 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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 10 % of the disputed taxes. g) On complying with the abo....