2025 (2) TMI 1096

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....2.The present writ petitions are filed challenging the impugned orders passed by the respondents dated 24.08.2024 and 07.12.2024 relating to the assessment year 2019-20 on the ground that it suffers from non application of mind. 3. The petitioner is a Civil Work Contractor and is registered under GST Act 2017. During the relevant period 2019-20, the petitioner filed its returns and paid the appropriate taxes. However, on scrutiny of the petitioner's monthly return filed by the petitioner, the following discrepancies were noticed:   GST SGST IGST CESS GSTR3B VS 1 265808 265808 0.00 0.00 GSTR3B VS 2A 13577 13577 0.00 0.00 GSTR1VS7 790763 790763 0.00 0.00 4. It is submi....

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....ng to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondents does not have any serious objection. 7. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned orders dated 24.08.2024 & 07.12.2024 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 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, inc....