2026 (1) TMI 382

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....Mr. Justice C. Saravanan For the Petitioner (in both W.Ps) : Mr. C. Bosco For the Respondents (in both W.Ps) : Mrs. P. Selvi Government Advocate COMMON ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents. 2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learne....

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....aid NIL NIL NIL NIL NIL   Balance 476336 476336 102610 0 1055282 4. In W.P.No.48776 of 2025, the Petitioner has challenged the impugned order dated 12.02.2025, which was preceded by a Show Cause Notice in GST DRC - 01 dated 22.11.2024 also for the same tax period.. 5. It is noticed that for the same period, the two officers who are the Respondents in ....

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....ions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondents and balancing the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Deputy State Tax Officer - I / 2nd Respondent herein, to pass a consolidated order on merits subject to the Petitioner depositing another 25% of the disputed tax in cash confirmed ....

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....spective Show Cause Notices dated 22.11.2024 and 25.11.2024. 12. It is open for the Petitioner to substantiate the entire demand that was confirmed vide order dated 12.02.2025 impugned in W.P.No.48776 of 2025 has been subsumed into order dated 24.02.2025 impugned in W.P.No.48873 of 2025 and that there is an overlap. 13. In case the Petitioner complies with the above stipulations, the 2nd Res....