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TMI Blog2024 (7) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were posted in the GST common portal - HELD THAT:- This Court is of the view that the petitioner may be given partial relief by quashing the impugned order and remitting the case back to the respondent to pass fresh orders subject to the petitioner depositing 10% of disputed tax to the credit of the respondent from its Electronic Cash Register - The impugned order, which stands quashed, shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST CGST SGST IGST CGST SGST Reversal of ITC 0 42941.76 42941.76 2064 0 42941.76 42941.76 0 43709 43709 4. It is the case of the petitioner that the petitioner is a small time operator and therefore, failed to notice that the show cause notices in ASMT 10 dated 17.10.2022, DRC 01A dated 11.07.2023 and DRC 01 dated 19.08.2023, which were posted in the GST common portal. 5. It is the case of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 8. Having considered the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Court is of the view that the petitioner may be given partial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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