2025 (3) TMI 731

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..... petitioner and the respondents, within a period of four weeks from the date of receipt of a copy of this order. The impugned order dated 07.03.2024 is set aside - Petition disposed of.
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ For the Appellant : Mr. J. Poojesh For the Respondent : Mr. G. Nanmaran Special Government Pleader COMMON ORDER These writ petitions are filed challenging the impugned orders dated 30.01.2024 and 07.03.2024. It is submitted by both the learned counsel for the petitioner as well as the respondent that the impugned order dated 30.01.2024, may no longer 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, .....

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..... nsel for the petitioner that neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the "view additional notices" column in GST Portal, thereby, the petitioner was unaware of the impugned order of assessment. It is also submitted by the learned counsel for the petitioner that pursuant to the impugned order, recovery proceedings were initiated and bank account has been attached. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided 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 rec .....

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..... such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance of the above direction, shall be completed within a period of four weeks from the date of receipt of copy of this order. e) Failure to comply with the above condition viz., payment of 25% 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 t .....

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