2025 (9) TMI 471

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....r: Mr. Bhupesh Kandpal, Learned Counsel. For the State: Ms. Puja Banga, learned Brief Holder. JUDGEMENT: (PER MR. SUBHASH UPADHYAY, J.) The petitioner has filed this Writ Petition with the following prayers: a) A writ order or direction in the nature of certiorari quashing the impugned GST DRC 01 Notice dated 08.10.2024 (Annexure No. 4 to the Writ Petition) and imposition of p....

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....ount as per the said show-cause notice is Rs. 17,21,389/-; that on 02.01.2025, order of penalty was imposed, whereby it was directed to make payment by 02.03.2025, failing which, the recovery proceedings were to be initiated; that on account of financial constraint, the petitioner could not make payment of the entire amount outstanding; that the petitioner is ready to pay the amount of Rs. 17,21,3....

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....ed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. 5. Counsel for the State submits that she has no objection in case the petitioner is permitted to approach the Commis....