2025 (11) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents. 2. With the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents, all the three writ petitions are being disposed of by this common order at the time of admission itself. 3. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 4. In these writ petitions, the petitioner has challenged the following assessment orders. Sl. Nos. W.P. Nos. Assessment Years Date of Assessment Orders (passed under Section of CGST/TNGST Act) 1 W.P.No.40773 of 2025 2017-18 03.02.2025 (74) 2 W.P.No.40785 of 2025 2018-19 30.04.2025(73) 3 W.P.No.40788 of 2025 2017-18 03.02.2025(74) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 11.09.2025 against the respective assessment orders dated 03.02.2025. 10. Under these circumstances, there shall be a direction to the petitioner to pre-deposit 25% of the disputed tax as a condition for the Appellate authority to entertain the appeals and to dispose of the same on merits. 11. As far as the impugned order dated 30.04.2024 (W.P.No.40785 of 2025) is concerned, the petitioner had filed the appeal initially on 28.08.2024 without pre-deposit, and therefore the Appellate Authority, by order dated 23.03.2025, rejected the same. Thereafter, the petitioner filed another appeal on 16.09.2025, which was rejected on 25.09.2025 as the appeal was time barred. 12. The law on the subject is well-settled that an appeal without the....