2025 (12) TMI 1730

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....Petitioner : Mr.G.Natarajan For the Respondent : Mrs.K.Vasanthamala Government Advocate ORDER In this Writ Petition, the Petitioner has challenged the Order dated 25.11.2024 in GST DRC-07 passed by the Respondent for the Tax Period 2020-2021. By the impugned Order dated 25.11.2024, the demand proposed in the Show Cause Notice in GST DRC-01 dated 04.09.2024 has been confirmed. 2. Facts ....

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.... Smt.Sumathi, STO, Saligramam Assessment Circle On the difference in value between GSTR-7 (TDS) and GSTR-3B, to the tune of Rs.59,45,784/- Tax @ 18% Rs.10,70,240/- demanded Not replied Demand dropped vide order dated 25.02.2025 passed by STO, Saligramam Assessment Circle   3. However, the aforesaid demand was dropped vide order dated 25.02.2025 in view of the impugned Order as ....

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....Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order on merits subject 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. 7. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in G....