2025 (7) TMI 1185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'BLE MR. JUSTICE KRISHNAN RAMASAMY For the Appellant : Mr. A. Mohamed Uvaisullah Muhsin For the Respondent : Mr. B. Ramakumar Senior Standing Counsel ORDER Heard Mr. A. Mohamed Uvaisullah Muhsin, learned counsel appearing for the petitioner and Mr. B. Ramakumar, learned Senior Standing Counsel who takes notice on behalf of the respondents. 2. By consent of both the parties, this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... returns in the GST portal of the petitioner. 5. The learned counsel would further submit that, the petitioner has produced various documentary evidences to prove the fact that, the tax was duly remitted. However, without considering the submissions made by the petitioner and without giving any opportunity of personal hearing to the petitioner, the 1st respondent has passed the impugned order-i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is ready to deposit 25% of disputed tax (15% over and above the statutory deposit of 10%) before the appellate authority at the time of filing the appeal. 8. Considering the submissions made on either side and upon perusal of the materials, this Court is of the view that though an efficacious remedy is available to the petitioner in filing the Appeal challenging the assessment order, the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....expeditiously as possible. 10. While dismissing the Writ Petition, it is made clear that, if any money is available in the petitioner's bank account, the respondents shall permit the petitioner to withdraw the amount to the extent of 25% of the disputed tax, to discharge the conditions mentioned in the above order. Further, it is made clear that, upon withdrawal of the amount of 25%, the pe....