TaxTMI 
TaxTMI 
2026 (10) TMI 83
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.... Neha Lama, Ms. Khusi Kundu. For the State: Mr. Jagriti Mishra, Ld. AAAG, Ms. Esha Acharya. ORDER 1. At the very outset it may be recorded that though the State is not represented at the time of call, however, since Mr. Jagriti Mishra, learned AAAG is present in Court, I direct him to appear in the matter along with Ms. Esha Acharya, learned advocate. Let their appointments be regularized....
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....ired long back. The explanation provided is also not sufficient. However, in the peculiar facts, and on the basis of the petitioner's undertaking, to pay 10 per cent of the tax in dispute, in the form of an email filed in Court by Mr. Lakhotia which is taken on record, the writ petition is taken up for consideration. 5. Since this Court finds that in the instant case an order has been passed de....
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....date. Accordingly, the proper officer is directed to hear out and dispose of the proceedings in accordance with law after giving an opportunity of hearing to the petitioner. 7. As a sequel thereto, the order dated 28th December 2023 is set aside on the expressed undertaking as recorded above that the petitioner shall deposit by way of form GST DRC - 03, a sum equivalent to 10 per cent of the ta....