2025 (2) TMI 461

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d of four weeks from the date of receipt of a copy of this order. The impugned order and the consequential demand order dated 24.08.2024 are set aside - Petition allowed.
Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. R. Kumar For the Respondent : Mr. G. Nanmaran Special Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 24.08.2024 on the ground of principles of natural justice. 2. The petitioner is a registered dealer under the Goods and Services Tax Act. During the relevant period, the petitioner had filed its return and paid appropriate taxes. However, pursuant to an authorization of joint commissioner in terms of Section 65 of the Act, the petitioner's place of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted taxes. 4. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 5. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order and the consequential demand order dated 24.08.2024 are set aside b) The petitioner shall deposit 10% of the disputed 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) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he 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/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., 10% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 6. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.
.....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X