2025 (3) TMI 664

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....f 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.4003 of 2025 is to the order passed first respondent under Section 161 of the Tamil Nadu Goods and Service Tax Act, 2017 /Central Goods and Service Tax Act, 2017 dated 11.12.2024, for the FY 2018-19 and to direct the first respondent to dispose of the rectification application. 2.1. The challenge in W.P.No. 4004 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 and havin....

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.... 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 agreeable 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 given due considerations to the submissions made on either side and perused the materials available on record. 7. On perusal of records, it is crystal clea....

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....ded 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.4004 and 4005 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 directed to consider the same and afford an opportunity of personal hearing to the petitioner by issuing a clear 14 days notice and after hearing the petitioner in full, shall decide the matter in accordance with law. vi) As the petiti....