9911796707
TMI Blog2025 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel for the petitioner that the petitioner is a dealer in pharmaceutical goods and is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate taxes. While so, there was an audit under Section 65 of the Act. During the course of the audit, the following discrepancies were noticed: Description Head Tax Interest Penalty Credit note- non submission of records CGST 178598 182933 17859 SGST 178598 182933 17859 Levy of interest on belated filing of returns CGST 0 2882 0 SGST 0 2882 0 IGST 0 27400 0 Import of goods IGST 335865 344017 67173 Interest on excess TRAN-1 credit reversed CGST 0 1100190 0 &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es subject to payment of 10% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 10% 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 Special Government Pleader appearing for the respondent does not have any serious objection. 6. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 27.12.2023 is set aside. b) The petitioner shall deposit 10% 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 thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and the petitioner shall submit its objections within a period of four (4) 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., 10% of disputed taxes is not complied or objections are not filed within the stipulated period, four 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 petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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