2026 (3) TMI 1197

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.... For the Respondent : Mr. C. Harsharaj Special Government Pleader ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 3. In this Writ Petition, the Petitione....

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....er neither filed any reply nor appeared for the personal hearings fixed on 07.08.2024, 13.08.2024 and 19.08.2024. Thus, the impugned Order has been passed. 5. It is noticed that the limitation for filing an appeal 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 10.03.2026. 6. At this sta....

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....ore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 50% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 10. Within such time, the Petitioner shall a....