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TMI Blog2025 (1) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of receipt of a copy of this order. The impugned order passed by the respondent dated 30.08.2024 is hereby set aside - Petition disposed off. - Honourable Mr. Justice J. Sathya Narayana Prasad For the Petitioner : M/s. R. Hemalatha For the Respondent : 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 petition is taken up for final disposal at the admission stage itself. 2. The present writ petition is filed challenging the impugned order passed by the respondent dated 30.08.2024 relating to the assessment year 2019-20. 3. The petitioner is engaged in a wholesaler/distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.ZD330724088013J dated 08.07.2024, ZD330724228383G dated 19.07.2024, ZD3308240289347 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 petitioner by tender or sending it by RPAD, instead it had been uploaded under the field Additional Notices and Orders tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus una ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 conditions, the impugned order of assessment shall be treated as show cause notice and the petitioner shall f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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