2026 (2) TMI 1200

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....Petitioner(s) : Mr. A. Muthukumar, No appearance For the Respondent(s) : Mrs. P. Selvi, Government Advocate ORDER There is no representation on behalf of the petitioner. 2. The petitioner is before this Court challenging the impugned Assessment Order dated 20.12.2023 for the tax period 2017-2018. 3. By the impugned order, the tax liability proposed in the Show Cause Notice in Form D....

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....ling an appeal under Section 107 of the respective GST Enactments against the impugned Assessment Order has already been expired. This present writ petition has been filed only on 07.08.2025. 6. Under similar circumstances, Orders have been quashed and cases have been remitted to the Respondent to pass a fresh order on terms subject to such Assessee depositing 10% to 100% of the disputed tax de....

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....d 30.09.2023. 9. Any amount which has been recovered from the petitioner or paid by the petitioner towards the tax liability confirmed vide impugned Assessment Order dated 20.12.2023 shall be adjusted towards the aforesaid pre-deposit of entire disputed tax of Rs. 2,05,652/-. This will be however subject to verification by the Respondent. 10. In case the Petitioner complies with the above st....