9911796707
TMI Blog2025 (2) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... . G. Natarajan For the Respondents : Mrs. K. Vasanthamala, Government Advocate ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 20.08.2024 relating to the assessment year 2019- 20. 2. The petitioner is engaged in the business of trading in metal scraps and is registered under the Goods and Services Tax Act, 2017. During the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t thereto, a notice in DRC-01 was issued on 24.05.2024, followed by reminders along with personal hearings on 04.07.2024, 18.07.2024 and 25.07.2024. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the premise that neither the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances subject to payment of 25% of the disputed taxes. It was further submitted that subsequent to the passing of the impugned order, the petitioner had remitted more than 30% of the disputed taxes and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is submitted that there is bank attachment and the same may be li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 period of three weeks from such intimation. 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 25% of the disputed taxes, after deducting the sums already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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