2026 (4) TMI 1811

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....or the Respondents. 2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents. 3. In these Writ Petitions, the Petitioner has challenged the respective orders in the following table: WP. Nos' Tax Period Date of GST SCN (DRC-01) Date of Impugned Order (GST DR7-07) 12065 of 2026 April-2019-March 2020 26.08.2023 10.11.2023 12072 of 2026 April-2021-March 2022 25.09.2025 23.12.2025 12082 of 2026 April-2018-March 2019 26.08.2023 09.11.2023 4. It is noticed that these Writ Petitions in WP.Nos.12065 and 12082 of 2026 have been filed on 12.03.2026 after the Pe....

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.... FORM GST 9C. 9. Reading of the impugned orders also reveals that various intimations were also issued on 20.10.2023. As such, there is no scope for interfering with the impugned orders at this distinct point of time, in the light of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited 10. However, the learned counsel for the Petitioners are willing to deposit the balance disputed tax as a condition for denova adjudication. 11. The learned counsel for the Petitioners has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:- WP.No.12065 of 2026 "Petitioner agree to pay Tax due 90% wi....

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....f the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order. 16. In case the Petitioner fails to comply with any of the stipulations, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 17. Needless to state, before passing any such order, the 1st Respondent shall give due notice to the Petitioner. WP.No.12072 of 2026 18. Recording the above, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% of the disputed tax in cash or from the Petitione....