2025 (8) TMI 854

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....ent : Mr. R. Suresh Kumar Additional Government Pleader ORDER The petitioner is before this Court against the impugned order dated 26.11.2024, passed under Section 63 of the respective Goods and Services Tax Enactments for the tax period 2021-2022 and the rectification order dated 27.11.2024. 2. In the first mentioned order dated 26.11.2024 passed under Section 63 of the Act, an amount of....

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....ed under Section 63 of the Act modified as under: 1. Short/Non-paid of tax of Rs. 245880/- (CGST of Rs. 122940/- and Rs. 122940/-) is confirmed the proposed under section 73(1) read with Section 73(9) of the TNGST Act. 2. The interest of Rs. 136464/- (CGST of Rs. 68232/- and SGST of Rs. 68232/-) is confirmed the proposed under Section 50 read with Section 73 (1) of the TNGST Act ....

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....d counsel for the petitioner and the learned Additional Government Pleader for the respondent. 7. Considering the fact that the petitioner has slept over its rights in filing a reply or attend the personal hearing or filing an appeal in time, the Court has come to the rescue of persons like the petitioner by quashing the assessment orders on terms subject to the payment of 25% of the disputed t....