2026 (1) TMI 1271

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....vanan For the Petitioner(s) : Mr. V. Parthiban For the Respondent(s) : Mr. V. Prashanth Kiran, Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the R....

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.... 48251 and 48254 of 2025 for the tax periods 2019-2020 to 2022-2023, which came to be disposed of on 10.12.2025, whereby this Court ordered to the petitioner to pre-deposit Rs. 1,25,00,000/- as against the demand of Rs. 4,44,60,324/-. 6. The learned counsel for the petitioner would further submit that the petitioner had also voluntarily made payment under DRC-03 for assessment year 2023-2024 fo....

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.... the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the 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. 10. Following the consistent view taken by this Court under similar circumstances, the impugned order is quashed and the case is remitted back to the 2nd Res....

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....oner depositing 1/3rd of Rs. 3,00,42,942/- of the disputed tax as ordered above and the petitioner not being in arrears of any other amount barring the amount demanded under the impugned Order. 13. In case there has already been any recovery or any amount paid by the Petitioner towards the tax liability confirmed by the impugned order, the same shall be set off for the purpose of pre-deposit 1/....