9911796707
TMI Blog2025 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... not objected to by the learned Additional Government Pleader for the respondent who would seek the liberty of this Court to verify if the above statement is correct. On complying with the above conditions, the impugned order of assessment shall be treated as show cause notice and the petitioner shall file their objections within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr. Justice J. Sathya Narayana Prasad For the Petitioner : M/s. R. Hemalatha For the Respondents : Mr. T.N.C Kaushik Additional Government Pleader (Tax) ORDER Mr.T.N.C Kaushik, learned Additional Government Pleader (Tax) takes notice on behalf of the respondent. With the consent of both parties, this writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2,73,200/- (CGST: Rs. 1,36,600/- and SGST: Rs. 1,36,600/-) under Section 74 of the CGST Act, 2017. 5. It is submitted by the learned counsel for the petitioner that the petitioner had filed a reply dated 05.06.2024 and had paid the tax liability through DRC 03 challan immediately after the inspection was conducted. Thereafter, the respondent had issued three reminder notices vide ref nos.ZD330724087964V dated 08.07.2024, ZD330724228323M dated 19.07.2024, ZD330824028570J dated 05.08.2024 along with the opportunity of personal hearing. However, the petitioner has not availed the opportunity of personal hearing. Hence the impugned order came to be passed. 6. Learned counsel contended that three reminder notices have not been served on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and this Court is inclined to pass the following orders: a) It is open to the respondent to verify the above statement. If on such verification the above statement is correct the petitioner would be intimated within a week from the date of receipt of a copy of this order by the respondent authority and the petitioner shall deposit the balance amount out of 25% of the disputed taxes within a week of such intimation. b) However, if on verification it is found that the above statement is incorrect the same would be intimated to the petitioner within a week from the date of receipt of a copy of this order and the petitioner would pay 25% or balance of the disputed taxes within a week of such intimation. c) On complying with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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