9911796707
TMI Blog2025 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr.V.Prashanth Kiran Government Advocate ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 23.05.2024 relating to the assessment year 2019-20. 2. The petitioner is engaged in the business of Groceries, Provisions and General Goods and is registered under Goods and Services Act, 2017. During the relevant period, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirm the proposal. 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. 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 Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted 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 shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes.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 impugned order of assessment shall be treated as show cause notice and the petitioner shall 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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