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2025 (1) TMI 777

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..... rita Dinakaran Government Advocate ORDER The present writ petition is filed challenging the impugned order in Ref.No.ZD330824253921B dated 28.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of supplying services for tr .....

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..... RPAD, instead it had been uploaded under "view additional notices and orders" column of the GST Portal, thereby, the petitioner was unaware of the initiated proceedings. Thereafter, another show cause notice in Form DRC-01 dated 22.08.2024 was issued to the petitioner through RPAD and the respondent proceeded to pass the impugned order dated 28.08.2024 within 6 days from the issuance of DRC 01 thr .....

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..... ore the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection. 6. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned order dated 28.08.2024 is set aside b) The petitioner shall deposit 10% of the disputed taxes as admit .....

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..... ment of 10% 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 10% of disputed taxes within the stipulated period i. .....

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..... he petitioner. It is made clear that if the above conditions viz., 10% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 7. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, co .....

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