9911796707
TMI Blog2025 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 22.08.2024 relating to the assessment year 2019-20. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner filed its returns and paid the appropriate taxes. On e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were issued on 23.07.2024, 30.07.2024 and 10.08.2024. However, the petitioner had neither filed its reply nor paid the disputed tax. It is further submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded under "view additional notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and bank accounts have been attached and requests that the same may be lifted, to which the learned Additional Government Pleader appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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