9911796707
TMI Blog2025 (2) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mr. G. Nanmaran Special Government Pleader ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 30.04.2024 relating to the assessment year 2018-19. 2. The petitioner is engaged in the business of trading of metals and is a registered dealer under Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2023, followed by a show cause notice in DRC-01 on 12.09.2023. Further, personal hearing cum reminder were offered to the petitioner on 16.10.2023, 27.10.2023 and 17.11.2023. However, the petitioner had neither filed its reply nor availed the opportunities of personal hearings. Hence, the impugned order came to be passed, confirming the proposal. 3. The learned counsel for the petitioner would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner 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 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt 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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes.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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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