2025 (7) TMI 1606

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.... : Mr. R. Nandhakumar Senior Standing Counsel ORDER This writ petition has been filed to quash the Order-in-Original No. 36/AC/GST/2024 dated 28.06.2024, issued by the respondent and consequently to direct the respondent to pass order afresh by considering the replies filed by the petitioner after affording an opportunity of personal hearing. 2. This writ petition is disposed of at the ti....

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....) I appropriate the amount of Rs. 64,866 (CGST:Rs. 32,433 and SGST:32,433) (Rupees sixty four thousand eight hundred and sixty six only) already paid by the tax payer, as discussed in para 6.6 and 6.7 above, against the tax demanded in Sl.No.(i) above; iii) I demand interest at applicable rates on the amount demanded at (i) herein above, under Section 74(9) r/w Section 50(1) of the CGST A....

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....fore, the impugned order has been passed by the respondent within the jurisdiction. However, it is noticed that the impugned demand covers a period between 2017-18 and 2020-21. It appears that the State Authority had also inspected the premises of the petitioner and issued Show Cause notice bearing in Ref.No.ZD33052425559562, dated 27.05.2024 for the assessment year 2019-20. Pursuant to which, the....

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....ursuant to the order passed by this Court in Varthaman Industries, this Court is inclined to set aside the impugned order and remits the case back to the respondent. 6.Accordingly, the impugned order passed by the respondent in Order-in- Original No.36/AC/GST/2024, dated 28.06.2024, is set aside and remits the case back to the respondent to pass fresh order considering the payments made by the ....