2025 (7) TMI 1129

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....dalai Muthu For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER This Writ Petition is filed challenging the impugned order dated 22.11.2024 and the rejection order dated 19.03.2025 for the assessment year 2017-18 and further, to direct the respondent to pass an order afresh by considering the replies and records filed by the petitioner within the time as stipulated by this Court. ....

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....cond mentioned impugned order has been passed on 19.03.2025, whereby, the request of the petitioner for rectification of the assessment order dated 22.11.2024 has been rejected. 4. It is noticed that a detailed order has been passed while rejecting the rectification application. However, the fact remains that the petitioner has not participated in the proceedings and has taken time by stating tha....

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....t a sum of Rs. 15,00,000/- (Rupees Fifteen Lakhs only), which is approximately 5% of the disputed tax, since the petitioner is otherwise required to deposit 10% under Section 107 of the TNGST/CGST Act. This amount shall be deposited by the petitioner, within a period of fifteen (15) days from the date of receipt of a copy of this order, in cash from its Electronic Cash Register. In case the petiti....