9911796707
TMI Blog2025 (2) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... maran 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 commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.03.2024. Thereafter, a show cause notices in DRC 01 was issued to the petitioner on 30.05.2024 and 29.05.2024, followed by personal hearing on 10.08.2024 and 08.08.2024. The impugned order came to be passed dropping the defects 1,3, 4, 5 and 8 and confirming the following defects: i) Mismatch between GSTR 1 and GSTR 3B ii) Other income treated as consideration received iii) Reversal of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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) If any amount has been recovered or paid out of the disputed taxes, including by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks from the date of receipt of copy of this order. e) Failure to comply with the above condition viz., payment of 10% 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 shall be lif ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
