2022 (3) TMI 545

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..... or Respondent : Mr. V. Nirmalkumar Government Advocate   COMMON ORDER The petitioner has challenged the impugned orders, dated 09.11.2021 for the assessment years 2018-2019, 2019-2020, 2020-2021 and 2021-2022. The impugned orders are challenged on the ground that the impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the respective Goods an .....

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..... the respective show cause notices, dated 28.09.2021 and that after the impugned orders came to be passed on 09.11.2021, an attempt was made by the petitioner to give a reply on 12.11.2021. The learned counsel for the respondent has produced a copy of the same, which also bears the seal of the department. The learned counsel for the respondent therefore submits that there is no merits in the presen .....

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..... late Commissioner under Section 107 of the respective Goods and Service Tax enactments. 6. Considering the fact that the petitioner would be required to deposit only 10% of the amount as a condition for pre-deposit, I am inclined to quash the impugned order in turn, subject to the petitioner paying a sum of Rs. 7.5 lakhs within a period of 30 days from the date of receipt of copy of this order. I .....

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