2025 (4) TMI 1506

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GST
Honourable Mr. Justice Vivek Kumar Singh For the Petitioner : Mr. A. Chandra Sekaran For the R1 : Mr. B. Rajesh Saravanan Central Government Standing Counsel For the R3 to R5 : Mr. J.K. Jayaselan Government Advocate ORDER This writ petition has been filed challenging Notification No.56/2023- Central Tax, issued by the first respondent on 28.12.2023, G.O.(Ms)No.1 of the Commer .....

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..... filed the present writ petition seeking to quash Notification No.56/2023-Central Tax, issued by the first respondent on 28.12.2023, G.O.(Ms)No.1 of the Commercial Taxes and Registration (B1) Department, issued by the third respondent on 02.01.2024 and the assessment order passed by the fifth respondent on 18.04.2024, for the Assessment Year 2018-2019. Therefore, the present writ petition is not m .....

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..... n of principles of natural justice. Therefore, it is prayed that the appellate authority be directed to restore the appeal on file upon payment of the pre-deposit amount and to dispose of the appeal within a time frame as fixed by this Court. 4. Heard both sides. 5. After considering the submissions of both parties, this Court is of the opinion that the petitioner's failure to deposit the pr .....

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