2025 (2) TMI 300

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..... f this order. The impugned order dated 14.11.2023 is set aside - Petition disposed off.
Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. G. Derrick Sam For the Respondent : Mr. G. Nanmaran Special Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 14.11.2023 for the assessment year 2020-21. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2020-21, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of returns, it was noticed that the petitioner has claimed excess input tax credit on inward RCM supplies in GSTR 3B (Table 4(A)(2)+(3) .....

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..... ed its reply nor paid the disputed taxes. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under the "view additional notices and orders" on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. 4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the c .....

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..... cise 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 paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with 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 .....

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