TMI Blog2024 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... y have a case on merits and therefore, discretion is exercised partly in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. The impugned order, which stands quashed, shall be treated as addendum to the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023, the petitioner did not access the GST common portal and therefore, failed to notice the notices issued to the petitioner in ASMT 10 dated 15.02.2022, notice in DRC 01A dated 29.03.2022 and notice in DRC 01 dated 07.03.2023. 5. It is submitted that for the same reason, the petitioner has also failed to notice the personal hearing notices issued on 10.04.2023 on 27.04.2023, which were sent to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 9. Having considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent, this Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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