9911796707
TMI Blog2025 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... . By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The petitioner is running a retail business of telephone sets and other wireless networks products covered under HSN Code 85171290, 85044090, 64021910 and 43031020. The petitioner has PAN India business and outlets in various states viz., Karnataka, Andhara Pradesh, Kerala, Puducherry and Telangana. The petitioner is registered under the Goods and Service Tax Act, 2017. The petitioner has filed its returns and paid appropriate taxes for the relevant period. While so, there was an inspection of the business place of the petitioner under Section 67 of the TNGST Act. During the course of such inspection and on verification of tax ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he 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 respondent does not have any serious objection. 6. By consent of parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 25.06.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner shall submit its objections within a period of eight (8) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 25% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks and eight weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 7. There shall be no order as to costs. Consequently, connected miscellaneous pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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