2025 (7) TMI 1512

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....;Rupesh Sharma, for the Petitioner. Ms. Amrita Dinakaran, Government Advocate, for the Respondent. ORDER The writ petition is filed challenging the impugned order dated 12-4-2024 for the assessment year 2018-19. 2. It is submitted by the Learned Counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2018-19, t....

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....itional notices and orders" tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is 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. 4. The Learned Counsel for the petitioner ....

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....order dated 12-4-2024 is set aside. (b) The petitioner shall deposit 25% of the disputed taxes as admitted by the Learned Counsel for the petitioner and the respondent, 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 ....

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.... this order. (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 (f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted/withdrawn on complyi....