2025 (10) TMI 373

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....rajan, D.Kaviya, P.Boobalan For the Respondent : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms. Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondent following the con....

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....en 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 28.12.2023. 7. The learned Government Advocate for the Respondent on the other hand ....

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....tioner 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 Government Advocate for the Respondent and having considered the consistent view taken by this Court in similar....

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....er. 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. 13. In case the Petitioner fails to comply with any of the conditions stipulated above, the Respondent is at liberty to proceed ag....