9911796707
TMI Blog2025 (1) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The 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. Petition closed. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. K. Suresh Kumar For the Respondent : Mr. C. Harsha Raj Special Government Pleader ORDER The present writ petition is filed challenging the impugned notice in DRC 01A dated 19.07.2023 and the order dated 06.12.2023 for the assessment year 2017-18. The writ petition also challenges the order of assessment dated 26.07.2024 for the assessment year 2019-20 and the bank attachment dated 12.11.2024 and 25.11.2024. 2. It is submitted by the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner that for both the assessment years, neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the View Additional Notices and Order column of the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is also submitted that pursuant to the impugned order of assessment recovery proceedings were initiated and bank account is attached. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 4. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after subsection (4), the following sub-sections shall be inserted, namely: (5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds disposed of on the following terms: a) The impugned orders are set aside. b) The 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. c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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. 8. By consent of both parties, the writ petition insofar as the order of assessment for the period 2019-20 stands disposed of on the following terms: a) The impugned order dated 26.07.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes in respect of issues other than demand of tax arising as a result of denial of Input Tax Credit by invoking Section 16(4) of GST Act, 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. c) If any amount has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other than demand of tax arising as a result of denial of Input Tax Credit by invoking Section 16(4) of GST Act. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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