2025 (11) TMI 181

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.... W. M. P. Nos. 34952, 34964 and 34973 of 2024 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner (In all W.Ps) : Mr. P. Giridharan For the Respondents (In all W.Ps) : Mr. V. Prashanth Kiran Government Advocate COMMON ORDER In these Writ Petitions, the Petitioner has challenged the impugned Orders and the Recovery Notices issued to the Petitioner. The impugned Orders h....

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....s.) Penalty (In Rs.) 32194 of 2024 2020-2021 05.03.2024 --- 1,60,22,496 (Rs.80,11,248/- each) 94,42,298 (Rs.47,21,149/- each) 16,57,144 (Rs.8,28,572/ - each) 32202 of 2024 2021-2022 05.03.2024 6,882 85,40,962 (Rs.42,70,481/- each) 33,84,815 [(Rs.16,90,999/ - for each CGST and SGST) and (Rs.2,817/- for IGST)] 4,25,960 [(Rs.2,02,980 /- for each CGST and S....

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....,64,460 61,64,460 1,23,58,619 6. The learned counsel for the Petitioner however had attempted to state that no case was made out for invoking extended period of limitation in the Show Cause Notices and therefore the impugned Orders both dated 30.07.2024 passed by the 2nd Respondent are liable to be quashed. 7. It is noticed that the Petitioner&#39;s Reply to the Show Cause Notices is n....

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....t filed in support of W.P.Nos.32194 and 32202 of 2024. 10. Therefore, the impugned Orders are quashed and the cases are remitted back to the 2nd Respondent to pass a fresh orders on merits for the respective period, 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 date of receipt ....