9911796707
TMI Blog2025 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. The impugned order dated 03.07.2024 is set aside. Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. G. Natarajan For the Respondent : Mr. C. Harsha Raj Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 03.07.2024, passed by the respondent in GSTIN 33AQIPK2639R1ZB/2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing of automobile components and is registered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n GSTR 3B and GSTR 1 are concerned, the impugned order proceeds on the basis that they were not supported by relevant documentary evidences. 5. The learned counsel for the petitioner would submit that they would be able to produce certificate from the supplier on the basis of Circular No.183 to demonstrate compliance with Section 16 of the TNGST Act, if one final opportunity is granted. It is also submitted by the learned counsel for the petitioner that in respect of the other issues also they may be granted liberty to produce documentary evidence as the documentary evidence that was already filed was not considered. 6. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance of the above direction, shall be completed within a period of four weeks from the date of receipt 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 /withdr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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