2026 (7) TMI 1773

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....l for the Respondent(S) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: The petitioner is a registered dealer under GST Act from 26.10.2017, having opted for payment of tax at composition rate in terms of Section 10 of CGST Act. 2. Aggrieved by order of assessment dated 17.12.2024, the present writ petition is filed on various grounds. The counsel for the petitione....

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....ed order dated 17.12.2024 raising demand of Rs.48,84,730/-. Questioning the same, the present writ petition is filed. 3. Sri Dr. M.V.K. Murthy, learned Senior Counsel strenuously contends that, in order to give objections to the show cause notice, the authorities ought to have given the data collected by the Chief Commissioner GST Monitoring Committee. He would further submit that in the absenc....

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.... He would further submit that the writ petition is liable to be dismissed on laches, as there is inordinate delay in approaching this Court. 5. It is not in dispute that before passing the order under challenge, the authorities have followed the procedure contemplated under law. It is also not in dispute that having received the order under challenge, the petitioner failed to take steps. Howeve....

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....ng appropriate orders after due opportunity is given to the petitioner. It is left open to the petitioner to raise all objections that it may choose. 7. It is made clear that this order is subject to the petitioner depositing 20% of the disputed tax within a period of six (06) weeks from today. Further, such payment shall abide by the result of the assessment proceedings. 8. Further, the 2nd....