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2025 (1) TMI 1361

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..... 421 and 422 of 2024 - -
GST
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner : Mr. Jayaprathap A N R For the Respondent : Mr. C. Harsha Raj Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order passed by the first respondent dated 29.04.2024 relating to the assessment year 2018-19. 2. The petitioner is a proprietary firm .....

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..... led an appeal and the same was rejected on the ground of barred by limitation. 3. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the 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. It was further submitted that the petitioner is ready and willing .....

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..... ted 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 .....

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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes.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

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