2025 (12) TMI 1297

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.... -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. G. Madan For the Respondents For R1 and R2 : Mrs. P. Selvi Government Advocate For the R3 : Mr. S. Venkatesan ORDER The Petitioner is before this Court against the impugned Order dated 27.08.2024 in Form GST DRC-07 passed by the 1st Respondent for the Tax Period between April 2019 and March 2020 and the impugn....

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....ction against the same point for the same year was initiated by the 1st Respondent vide Show Cause Notice in GST DRC-01 dated 30.05.2024 pursuant to which the 2nd Respondent dropped the proceedings initiated in GST ASMT-10 dated 12.05.2022 vide Order dated 31.05.2024 citing parallel action, though it was stated that the Petitioner's Reply was satisfactory in the order. 4. Learned counsel for th....

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.... Petitioner and the learned Government Advocate for the Respondents 1 and 2. 8. Following the consistent view taken by this Court under similar circumstances and considering the peculiar facts of the case, this Court is inclined to remit the case back to the 1st Respondent to pass a fresh order without any direction to pre-deposit any amount of the disputed tax as the Petitioner's Reply in GST ....