2025 (8) TMI 1047

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....s. P. Selvi, Government Advocate (Taxes) ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. This writ petition has been filed challenging the impugned order dated 28.03.2025 passed by the 1st Respondent and to quash the....

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....ring, the 2nd respondent passed the impugned assessment order dated 28.03.2025, against the petitioner demanding the payment of tax along with penalty and interest for the Assessment Year 2017-2018 and the same was also uploaded in the GST portal, the same was also not informed to the petitioner by the consultant and that apart the petitioner was hospitalized at that point of time. The petitioner ....

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.... Court to condone the delay and direct the 1st respondent to dispose of the appeal within the stipulated period. 5. The learned Government Advocate (Taxes) appearing for the respondents would fairly submit that the delay may be condoned on terms. 6. In reply, the learned counsel for the petitioner would submit that the petitioner has already deposited 10% of the disputed tax at the time of f....

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....dent. Accordingly, this Court passes the following order:- (i) Accordingly, the impugned order dated 28.03.2025 passed by the 1st respondent is set aside and the delay of 288 days in filing the appeal before the 1st respondent is condoned subject to payment of 5% of additional deposit with respect to disputed tax demand, in addition to 10% of statutory deposit, before the 2nd respondent, ....