TaxTMI 
TaxTMI 
2026 (9) TMI 1012
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....r / Decisions)<br>Dated:- 24-8-2026<br>WP(MD). No. 24230 of 2026 And WMP(MD)Nos. 18038 and 18037 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : M/s.A.Lakshmi for M/s.Polax Legal Solutions For the Respondents : Mr.R.Gowrishankar Senior Standing Counsel (GST & Customs) ORDER Mr.R.Gowrishankar, learned Senior Standing Counsel takes notice for the respondent....
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....nt Writ Petition has been filed only on 17.08.2026. 5.This is the second round of litigation before this Court. Earlier, Order-in-Original No.MAD-ST-ASC-73-2022 dated 07.02.2022 came to be passed in response to Show Cause Notice No.130/2020-ST dated 31.12.2020. Since the petitioner had failed to respond to the aforesaid show cause notice, the aforesaid order came to be passed. Under these circu....
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....s that the petitioner has, however, paid 25% of the disputed tax amount on 25.11.2024. Thereafter, the impugned order came to be passed, as the petitioner failed to participate in the proceedings. The learned counsel for the petitioner submits that the petitioner may be given one more opportunity to submit a proper reply, as the petitioner has a fair case to succeed. 8.At this stage, the learne....
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....disputed tax amount. 11.In view of the above, the impugned order is quashed and the case is remitted back to the second respondent to pass a fresh order subject to the petitioner depositing 25% 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. 12.Within such time, the petitioner....