2026 (1) TMI 380

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....r>Honourable Mr. Justice C. Saravanan For the Petitioner (In both W.Ps) : Mr. M.G. Mohammed Yaseen For the Respondents (In both W.Ps) : Mr. C. Harsharaj Special Government Pleader COMMON ORDER By this Common Order, both the Writ Petitions are being disposed of. 2. In these Writ Petitions, the Petitioner has challenged the respective Orders dated 24.08.2024 and 21.08.2024 which prece....

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....so submits that the Petitioner may be put to such reasonable terms as the Court may deem fit to secure the interest of the Revenue. 6. Learned Special Government Pleader for the Respondents on the other hand would submit that the Petitioner has an alternate remedy under Section 107 of the respective GST enactments and since the Petitioner failed to reply to the Show Cause Notices, the impugned ....

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....ed the case with any documents and therefore, on this count also, these Writ Petitions are liable to be dismissed. 9. I have considered the submissions made by the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 10. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the imp....

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....irmed on account of mismatch in GSTR-3B and GSTR-2A and the ineligible Input Tax Credit claimed by the Petitioner. 13. The Petitioner shall deposit the aforesaid pre-deposit of 25% and 50% of the disputed tax demanded under the respective impugned Orders 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 orde....