2026 (2) TMI 1199

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....nsel, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the stage of admission itself. 4. The learned counsel for the petitioner would submit that in this case, an application was filed by the petitioner for cancellation of Registration on 26.03.2025. Subsequent to the same, the impugned order dated 30.03.2025 came to be passed by the respondent. Thereafter, the GST Registration of the petitioner was cancelled vide order dated 23.04.2025. However, since the assessment order was passed subsequent to the filing of application for cancellation of GST Registration, the petitioner remained unaware of the said assessment order. Under these circumstances, the impugned ....

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....on of relevant documents and personal hearing. However, the petitioner had deliberately failed to produce the said documents and to appear before the respondent. Under these circumstances, the impugned assessment order was passed on 30.03.2025. 9. In the meantime, the petitioner had filed an application for cancellation of Registration on 26.03.2025. Pursuant to the same, GST Registration of the petitioner was cancelled by the respondent vide order dated 23.04.2025. According to the petitioner, due to the cancellation of GST Registration, he remained unaware of the assessment order. 10. However, as rightly contended by the respondent, having filed the reply and participated in the personal hearing, now, it is not proper for the petiti....

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....uest this Court to lift the attachment order for making payment of 20% of the disputed tax amount to the respondents. 14. In view of the above, though this petition has been filed challenging the impugned order dated 30.03.2025, considering the submissions made by the petitioner, this Court is inclined to grant liberty to the petitioner to file an appeal against the impugned assessment order on terms. 15. Accordingly, the liberty is granted to the petitioner to file an appeal against the assessment order, subject to the payment of additional 10% of disputed tax amount over and above the 10% of statutory pre-deposit to the respondent-Department, as agreed by the petitioner, within a period of two weeks from the date of receipt of a cop....