9911796707
TMI Blog2025 (1) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Goods and Services Act,2017. During the relevant period of 2020-2021, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner return, it was found that there was short payment of taxes in GSTR 3B filed by the petitioner, on comparison with GSTR 7 filed by tax deductors. 3. It is submitted by the learned counsel for the petitioner that notices were issued to the petitioner in ASMT10 on 07.09.2023 and Form DRC-01A dated 08.11.2023 followed by a show cause Notice in DRC-01 dated 29.01.2024. Pursuant thereto, Reminder notices along with personal hearing dated 12.02.2024, 04.03.2024 & 20.03.2024 were issued. However, the petitioner had neither filed its reply nor availed the oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal. 5. Taking into account the peculiar facts of the case, wherein, the petitioner has already remitted more than 25% (almost 90%) of the disputed taxes, this court is of the view that the petitioner may be granted one final opportunity to put forth his objection, which was not objected to by the learned Special Government Pleader for the respondent. 6. By consent of parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 26.06.2024 is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections 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., 25% 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. Accordingly, the Writ petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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