2025 (2) TMI 461

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....r For the Respondent : Mr. G. Nanmaran Special Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 24.08.2024 on the ground of principles of natural justice. 2. The petitioner is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, pursu....

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.... in DRC 01A was issued to the petitioner. In response to the same, the petitioner filed its reply on 07.03.2024. Thereafter, a show cause notices in DRC 01 was issued to the petitioner on 30.05.2024 and 29.05.2024, followed by personal hearing on 10.08.2024 and 08.08.2024. The impugned order came to be passed dropping the defects 1,3, 4, 5 and 8 and confirming the following defects: i) Mi....

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....dent does not have any serious objection. 5. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order and the consequential demand order dated 24.08.2024 are 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 w....

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....d payment by the petitioner of the balance amount, if any, on intimation in compliance of the above direction, shall be completed within a 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 10% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order sha....