2025 (1) TMI 1070

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..... at 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. The impugned order dated 26.06.2024 is set aside - 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 disposed off.
Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader. ORDER The present writ petition is filed challenging he impugned order passed by the respondent dated 26.06.2024 relating to the assessment year .....

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..... is also submitted by the learned counsel for the petitioner that the petitioner had filed an application under Section 161 of the GST Act, dated 14.08.2024 before the respondent seeking to rectify the impugned order dated 26.06.2024 and the same is pending. The learned counsel for the petitioner would then place reliance upon the recent judgement of this court in case of M/s.K. Balakrishnan, Balu Cables vs. O/o. the Assistant commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances as subject to payment of 25% of the disputed taxes. The learned counsel for the petitioner would submit that the petitioner has already remitted more than 90 .....

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..... t 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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted/withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On complying with the .....

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