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2024 (10) TMI 939

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..... imitation - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner. Therefore, the impugned quashed and the case is remitted back to the respondent to pass a fresh order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register wit .....

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..... 24. 3. The case of the petitioner is that since the petitioner is a small scale operator, the petitioner was unaware of the notices that were posted in the GST common portal and therefore, the petitioner he did not respond to the same. It is further submitted that for the same reason, the petitioner was also unaware of the impugned order dated 15.02.2024 that was sent to the petitioner on the GST .....

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..... e, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 7. 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 favour of the petit .....

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