2025 (11) TMI 1321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mirthapoonkodi Dinakaran, Govt Advocate ORDER Ms.Amirtha Ponkudi Dinakaran, learned Government Advocate takes notice for the respondent. 2. In this writ petition, the petitioner has challenged the impugned order dated 10.02.2025. After petitioner's attempt to rectify the same before the same authority under Section 161 of the respective GST enactment turned futile, as the application ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....other hand, the learned Government Advocate for the respondent would submit that the writ petition is devoid of merits and liable to be rejected. It is submitted that the petitioner ought to have filed an appeal before the appellate authority, instead of invoking the jurisdiction of the respondent under Section 161 of the CGST Act. 7. Having considered the submissions made by the learned counse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. 10. Within such time, the petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugne....