2025 (3) TMI 731

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....d order dated 30.01.2024, may no longer survive, inasmuch as all the issues covered in 30.01.2024 were reconsidered and fresh orders were passed vide impugned order dated 07.03.2024. In view thereof, the challenge to the impugned order dated 30.01.2024 in W.P.No.38648 of 2024, may not survive for all practical purposes. 2. Insofar as, the impugned order dated 07.03.2024, it is submitted by the learned counsel for the petitioner that the petitioner is running a Wholesale and Retail Business of Cartons, Boxes and Articles and is registered under the GST Act. During the relevant period of 2018-19, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny of returns filed by the petitioner the following discrepanc....

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.... counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 4. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s. K. Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections t....