9911796707
TMI Blog2025 (1) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ces nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD - petitioner is ready and willing to pay 25% of the disputed tax - HELD THAT:- The petitioner shall deposit 25% of the disputed tax within a period of two weeks from the date of receipt of a copy of this order. The impugned order of assessment shall be treated as show cause notice and the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is a registered dealer under Goods and Services Act, 2017 GSTIN:33AMQPJ7931H1ZS validity from 09.07.2017. The said GSTIN was cancelled by the State Tax Officer (Circle), Perambur with effect from 20.09.2018. Upon cancellation of GSTIN:33AMQPJ7931H1ZS, the petitioner got new registration certificate in GSTIN:33AMPJ7931H2ZR with effect from 19.09.2019. The monthly returns in Form GSTR-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies that there have been significant differences in the comparison of taxable suppliers reported by the petitioner through GSTR-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader appearing for the respondents does not have any serious objection. 8. In view thereof, the impugned order passed by the first respondent dated 19.06.2024 is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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