2025 (11) TMI 667

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....W. P. No. 42688 of 2025 and 47752 & 47753 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. A. Chandrasekaran in all cases For the Respondents : Mr. C. Harsharaj, Special Government Pleader in all cases COMMON ORDER In these writ petitions, the petitioner has challenged the impugned orders as detailed below: S. No W.P.Nos. A.Y Date of show c....

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....ailed to respond to the same, the impugned assessments have been passed. The details of the petitioner's discharged tax liability are given below. 3. The learned counsel for the petitioner submits that the said amounts have already been paid, as there was a departmental dispute. It is further submitted that no case has been made out for invoking the extended period of limitation under Section 1....

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....est the tax liability and that the dispute is confined only to the interest and penalty, for which the petitioner seeks to work out an appropriate remedy, if any, under Section 128-A of the respective GST Act. 7. The learned counsel for the respondent fairly submits that the respondent will consider the matter under Section 128-A of the respective GST Enactment, though the proceedings were orig....

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.... ought to have been initiated under Section 73 of the respective GST Act, by exercising powers under Section 75(2). The said exercise shall be completed by the respondent within a period of three (3) months from the date of receipt of a copy of this order, subject to the petitioner filing a detailed reply to the notice and treating the impugned order as a show cause notice within a period of thirt....