2026 (4) TMI 136

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....t(s) : Mrs. K. Vasanthamala, Government Advocate ORDER The Petitioner is before this Court against the Impugned Order dated 15.04.2025 whereby the proposal in Show Cause Notice in DRC 01 dated 16.12.2024 has been confirmed for the Tax period 2019-2020. Revenue abstract from the impugned order is extracted below: Defects Tax Penalty Interest Total IGST CGST SGST IGS....

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....ollowing endorsement to that effect in the Court bundle which has been extracted hereunder:- "The Petitioner shall pay an additional 15% of disputed tax to consider the matter afresh by the 2nd respondent." 5. 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% t....

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....he Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 16.12.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 15.04.2025 as an addendum to the Show Cause Notice dated 16.12.2024. 8. Amount which has already recovered from the petitioner or paid by the petitioner towards the tax liability confirmed vide impugned orde....