2025 (8) TMI 1050

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....umar For the Respondent : Mr.V.Prashanth Kiran Government Advocate (T) ORDER Heard M/s.Aparna Nandakumar learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Pet....

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....impugned order. Therefore, it is contended that the impugned order is an ex pate order and suffers from violation of principles of natural justice, and is liable to be set aside. However, the learned counsel for the petitioner is ready and willing to deposit 25% of the tax, as proposed in the show cause notice dated 21.11.2024, in the event, the impugned order is set aside and the matter is remitt....

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....rship Concern dealing with the bakery items and other allied products. The petitioner, being a registered assessee on the files of the respondent under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (for short, TNGST Act) has been filing monthly returns without any default. However, the respondent issued a show cause notice in DRC-01A dated 21.11.2024, whereby, the petitioner wa....

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....rt cannot impose any condition requiring the petitioner to make any deposit, however, since the petitioner, themselves, have voluntarily come forward to deposit 25% of the tax as proposed in the show cause notice in DRC-01 dated 21.11.2024, and taking into consideration of the submission made by the Government Advocate, which is to the effect that, ''the impugned order may be treated as sh....