9911796707
TMI Blog2025 (3) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... survive, inasmuch as all the issues covered in 30.01.2024 were reconsidered and fresh orders were passed vide impugned order dated 07.03.2024. In view thereof, the challenge to the impugned order dated 30.01.2024 in W.P.No.38648 of 2024, may not survive for all practical purposes. 2. Insofar as, the impugned order dated 07.03.2024, it is submitted by the learned counsel for the petitioner that the petitioner is running a Wholesale and Retail Business of Cartons, Boxes and Articles and is registered under the GST Act. During the relevant period of 2018-19, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny of returns filed by the petitioner the following discrepancies were noticed : (i) Excess Input Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with an opportunity, he would be able to explain the alleged discrepancies. 4. The learned counsel for the petitioner would then 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 Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 25% 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 Special Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes 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 f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes.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/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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