2025 (7) TMI 775

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....e Appellant: M/s. N. Asmitha For the R1 & R2 : Mr. J.K. Jayaselan Government Advocate ORDER Mr. J.K. Jayaselan, learned Government Advocate takes notice for the respondents 1 and 2. 2. The petitioner is before this Court against the impugned order, dated 30.08.2024, passed under Section 73 of the respective Goods and Services Tax Enactments, 2017. The impugned order has proceeded with show cau....

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....submitted that the petitioner may be permitted to explain the case subject to payment of another 5% of the disputed tax. 4. The learned Government Advocate for the respondents 1 and 2 submits that the present writ petition is devoid of merits and is liable to be dismissed on the ground of latches, as the petitioner has slept over his rights by not filing this writ petition at an earlier point of ....

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.... the date of receipt of a copy of this order. Subject to payment of the aforesaid amount within such time, the impugned order shall stands quashed. However, the petitioner shall file a detailed reply to the show cause notice by treating the impugned order dated 30.08.2024 as addendum to the aforesaid notice issued in Form GST DRC 01 within a period of 30 days from the date of receipt of a copy of ....