2025 (10) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Saravanan For the Petitioner : Mr. E. Abdul Wajith For the R1 and R2 : Mr. T.N.C. Kaushik Additional Government Pleader ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondents 1 and 2. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Additional Gover....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 3rd Proviso to Section 161 of the respective GST enactments states that where any rectification is adversely affects any person, the principles of natural justice has to be followed by the Authority carrying out such rectification. The said Proviso reads as under:- "Provided also that where such rectification adversely affects any person, the principles of natural justice shall be foll....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent on terms subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 9. The Petitioner shall file a consolidated reply to the Show Cause Notice in GST DRC-01 dated 04.11.2024 together with requisite documents to substantiate the case by treating....