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TMI Blog2025 (1) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... Amrita Dinakaran, Government Advocate ORDER The present writ petition is filed challenging the impugned order Order GSTIN. No. 33AGRPA3240P1ZA /2020-2021, dated 19.07.2024 passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in works contract and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Credit (3B vs 2A) CGST SGST IGST 3,74,312 3,74,312 Difference in Tax liability between GSTR 3B and GSTR1 CGST SGST IGST 70,784 70,784 Blocked credit u/s 17(5) CGST SGST IGST 26,841 26,841 Total 14,40,195 3. It is submitted by the learned counsel for the petitioner that an intimation in DRC 01A was issued on 14.09.2023, followed by a show cause notice in Form DRC 01 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes. 5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 6. By consent of parties, the writ petition stands dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 10% 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, 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., 10% 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 im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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