2026 (2) TMI 888

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..... Saravanan For the Petitioner : Mr. K.A. Parthasarathy For the Respondents : 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 fo....

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....ner had in effect admitted the discrepancy and had stated that the amount was partly paid in the returns filed for the month of April 2021 in Form GSTR-3B. 6. Relevant portion of Form GSTR-3B filed by the petitioner for the tax period April 2021 is as follows:- Details Integrated tax Central tax State/UT Tax Cess B.ITC Reversed         (1) As....

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....under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 02.02.2026 9. Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the lengt....

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....cordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of such compliance/pre-deposit. Subject to such compliance, the attachment of the petitioner's bank account shall stand automatically raised/vacated. 12. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% of the disputed tax as ordered above an....