2025 (7) TMI 1901

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....>GST<br>The Honourable Mr. Justice G.R. Swaminathan And The Honourable Mr. Justice K. Rajasekar For the Appellant : Mr. S. Muthuvenkatraman. For Respondents : Mr. R. Suresh Kumar Addl. Government Pleader for R1 to R3. And Mr. Krishna For M/s. Acuity Law Associates for R4 to R6. COMMON JUDGMENT (By G.R.SWAMINATHAN, J.) Heard both sides. 2.The appellant was running a hotel business. The case on hand pertains to the assessment years 2018 - 2019 and 2019 - 2020. The hotel business ran into losses and had to be closed. Even the annual returns were not filed. Hence, GST registration was cancelled. Whileso, the orders impugned in the writ petitions came to be passed by the assessing officer calling upon the appellant to pay a certain sum t....

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.... It is open to the petitioner to take advantage of the recent order that is said to have been passed in the context of Section 168A of the respective Goods and Services Tax Acts. The petitioner&#39;s bank accounts shall be de-freezed subject to appropriation of 25% of the disputed tax. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed." Aggrieved by the direction to deposit 25% of the disputed tax in cash, these writ appeals have been filed. 3.It is true that the precedents on this issue are at variance with each other. In some cases, the learned Single Judges have directed the assessees to pay 25% of the disputed tax. In many other cases, remand orders have been passed without any such s....

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....xable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such....