2025 (10) TMI 374

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....ran.A Vignesh Kannan S.Aswin For the Respondent : Mr. R.P. Pragadish Senior Standing Counsel and Mr. J. Harikrishnan Junior Panel Counsel ORDER Mr. R.P. Pragadish, learned Senior Standing Counsel and Mr. J. Harikrishnan, learned Junior Panel Counsel take notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for ....

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....e Notice in GST DRC-01 dated 26.11.2024 and therefore, the demand has been confirmed against the Petitioner. 6. It is submitted by the learned counsel for the Petitioner that the Petitioner be given one 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 26.11.2024. ....

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....his Court has come to the rescue of the persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case. 10. Having considered the submissions made by the learned counsel for the Petitioner and the learned counsels for the Respondent and having considered ....

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....ays from the date of receipt of a copy of this order. 12. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass a fresh order de novo on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. Subject to the Petitioner complying with the above stipulated conditions, the attac....