2025 (10) TMI 786

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....nthilkumar D.Kanagasundaram R.Ananth 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 co....

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....irmed against the Petitioner as follows: Tax Type Tax Interest Penalty IGST 0 0 0 CGST 76799.32 69270.88 10000 SGST 76799.32 69270.88 10000 Total 153598.64 138541.76 20000 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 on the ground tha....

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.... this Writ Petition is liable to be dismissed. 9. It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the Petitioner by quashing the impugned Assessment Order on terms subject to they depositing 25% of the disputed tax. I do not find any reason to take a different stand in this case. 10. It is noticed that the entire demand amount has been recove....

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....he Show Cause Notice in GST DRC-01 dated 08.12.2023 together with requisite documents to substantiate the case by treating the impugned Assessment Order dated 22.04.2024 as an addendum to the Show Cause Notice dated 08.12.2023 within a period of thirty (30) days from the date of receipt of a copy of this order. 13. In case the Petitioner complies with the above stipulated conditions, the Responde....