2025 (9) TMI 1452

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....And W. M. P. Nos. 38613 and 38620 of 2025 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Ms. R. Reka For the Respondents R1, R2 : Ms. Amirta Poonkodi Dinakaran Government Advocate For the R3 : Mr. Rajnish Pathiyil Senior Panel Counsel ORDER Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice for the 1st and 2nd Respondents and Mr.Rajnish Path....

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.... chance to substantiate the case. The demand has been confirmed against the Petitioner merely because the Petitioner failed to respond to the Show Cause Notice in GST DRC-01 dated 31.07.2024. 5. The learned Government Advocate for the 1st and 2nd Respondents on the other hand would submit that this Writ Petition is devoid of merits and is liable to be dismissed in the light of the decisions ren....

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....ted tax. I do not find any reason to take a different stand in this case. 8. Considering the same, the impugned Assessment Order dated 12.02.2025 is quashed and the case is remitted back to the 2nd Respondent to pass a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner&#39;s Electronic Cash Register within a period of thirty (30) days from the d....