TaxTMI 
TaxTMI 
2025 (3) TMI 939
X X X X Extracts X X X X
X X X X Extracts X X X X
....ader ORDER The present writ petition is filed challenging the impugned order dated 19.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the retail and wholesale of high-quality optical products including prescription eyewear, sunglasses, contact lenses and vision care accessori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etitioner would further submit that notices and orders were uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. It is also 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. 5. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he impugned order dated 19.08.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondents, 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 re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er. e) Failure to comply with the above condition viz., payment of 25% of disputed 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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condit....