9911796707
TMI Blog2025 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.J.Poojesh for M/s.Eswar, Kumar Rao Law Firm For the Respondent : Mr.C.Harsha Raj Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 25.06.2024 passed by the respondent relating to the assessment year 2021-2022. 2. Mr.C.Harsha Raj, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing. Hence, impugned order came to be passed by the respondent, confirming the proposals. 4. The impugned order is challenged on the premise that the notices and orders were uploaded under the view additional notices and orders tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. 5. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST Central Excise 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of copy of this order. e) Failure to comply with the above condition viz., payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order shall result in restoration of the impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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