2026 (1) TMI 87

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....8234, 48237, 48251 and 48254 of 2025 And W. M. P. Nos. 53888, 53890, 53895, 53897, 53910, 53911, 53916 and 53918 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Velu For the Respondents : Mr.V.Prashanth Kiran Government Advocate COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents. 2. By this common order....

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....e preceded Show Cause Notices in GST DRC-01 issued for the respective tax periods, to which the petitioner has failed to reply and therefore suffered the respective impugned assessment orders. 5. The explanation forthcoming in the Affidavit filed in support of the present writ petition is that the petitioner was unaware of the respectine impugned orders and thus failed to participate in the ass....

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....he disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. 9. Under normal circumstances, this Court would have directed the petitioner to deposit 50% of the disputed tax as the orders are of the year 2024. However, considering the amounts involved, the impugned orders are quashed and the cases are remitted back t....

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....erably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 12. It is made clear that bank attachment shall be lifted subject to the deposit of Rs. 1,25,00,000/- of the disputed tax as ordered above and the Petitioner is not in ....