TMI Blog2025 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Mr. G. Natarajan For the Respondents : Mr. V. Prashanth Kiran, Government Advocate. ORDER The present writ petition is filed challenging the impugned order passed by the first respondent dated 10.10.2023 relating to the assessment year 2017- 18. 2. The petitioner is engaged in the business of providing rental services of immovable property and is registered under the Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. 4. 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. The learned counsel for the petitioner would then place rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 10.10.2023 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondents, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpleted 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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