2024 (10) TMI 938

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..... n of appellate remedy - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is partly exercised 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 his Electronic Cash Register with in a period of 30 days from the date of receipt of this or .....

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..... naware of the notice in DRC 01. 5. It is further submitted that accompanying the detailed notice was also not uploaded in the GST common portal. In any event, it is submitted that the petitioner was unaware of the notices that preceded the impugned order and therefore, the petitioner failed to participate in the proceedings. 6. The learned Additional Government Pleader for the respondent would sub .....

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..... ve GST Enactments as held by the Hon'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. 10. Having considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this .....

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