2026 (5) TMI 623

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....ice N.Sathish Kumar And Honourable Mr.Justice M.Jothiraman For the Appellant : Mr.A.Thiyagarajan Senior Counsel for Mr.S.Karunakar For the R1 & R2 : Mr.R.Suresh Kumar Additional Government Pleader JUDGMENT N.SATHISH KUMAR, J. Challenging the order of the learned Single Judge directing the appellant to deposit 25% of the disputed tax amounting to Rs. 5,23,09,082/- within a period of ....

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....of turnover reported in GSTR-07 with supplies declared in GSTR-09; and (iii) Interest liability due to delayed filing of GSTR-3B. The total tax demand amounts to Rs. 5,23,09,082/- (CGST: Rs. 2,61,54,541/- and SGST: Rs. 2,61,54,541/-), along with interest of Rs. 4,37,94,841/- (CGST: Rs. 2,18,69,777/-; SGST: Rs. 2,18,69,777/-; IGST: Rs. 45,387/-) and penalty of Rs. 52,30,908/- (CGST: Rs. 26,15,454/-....

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....pellant filed the writ petition. The learned Single Judge disposed of the writ petition by directing the appellant to deposit 25% of the disputed tax amount. 5. The learned Senior Counsel appearing for the appellant submitted that for filing an appeal, only 10% of the disputed tax is required to be deposited, and the appellant has already paid a substantial sum of Rs. 49,00,000/-. It is further....