2025 (3) TMI 939

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..... ble to participate in the adjudication proceedings - petitioner is ready and willing to pay 25% of the disputed tax - HELD THAT:- The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondents, within a period of four weeks from the date of receipt of a copy of this order. The impugned order is set aside - Petition allowed.
THE .....

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..... hat there was a mismatch between GSTR-2A and GSTR-3B. 3. It is submitted by the learned counsel for the petitioner that, a notice in Form DRC-01 dated 30.05.2024 was issued to the petitioner through common portal, followed by reminder notices thereon and personal hearing opportunity was also granted to the petitioner. However, the petitioner had neither filed its reply nor availed an opportunity .....

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..... mit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 6. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, which was not objected to by the learned Spe .....

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..... is order. The petitioner shall deposit 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 .....

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..... 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., 25% of disputed taxes is not complied or objections are not filed wi .....

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