Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply with documents, treating the impugned order as an addendum to the Show Cause Notice. Because the petitioner's bank account is attached, the respondent may debit 5% each towards CGST and TNGST from the petitioner's Electronic Cash Ledger; failure to comply permits statutory recovery as if the writ were dismissed.....