9911796707
TMI Blog2024 (6) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... hat were posted in the GST common portal - HELD THAT:- This Court is of the view that the petitioners may have a case on merits and therefore, discretion is exercised in favour of the petitioners and quashed the impugned order, subject to the respective petitioners depositing 10% of disputed tax to the credit of the respective respondents from their Electronic Cash Register within a period of 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023, respectively and Form GST DRC 01 dated 21.09.2023 and 28.09.2023, respectively. 3. The case of the petitioners is that the petitioners are small scale operators and were unaware of the notices that were posted in the GST common portal. It is further submitted that the petitioners were also unaware of the impugned orders dated 12.12.2023 and 26.12.2023, respectively, being sent to the respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008) 3 SCC 70 and submitted that these Writ Petitions are liable to be dismissed. 6. Having considered the arguments advanced by the learned counsel for the respective petitioners and the learned Additional Government Pleader for the respective respondents, this Court is of the view that the petitioners may have a case on merits and therefore, discretion is exercised in favour of the petitioners a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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