9911796707
TMI Blog2025 (2) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. T.C. Gopalakrishnan For the Respondent : Mr. V. Prashanth Kiran Government Advocate ORDER The present writ petition is filed challenging the impugned order dated 16.03.2024 relating to the assessment year 2018-19. 2. It is submitted by the learned counsel for the petitioner that the petitioner is carrying on lodging and boarding business and is registered under the Goods and Services Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing of the impugned order, the respondent passed a rectification order on 09.11.2024, confirming the proposal. It is 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 in the GST Portal, thereby, the petitioner was unaware of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the adjudicating authority to put forth their objections to the proposal. It is also the case of the petitioner that that subsequent to the order of assessment, the petitioner had remitted more than 25% of the disputed taxes and they would only request that the same may be taken into account while reckoning 25% of the disputed tax which is directed to be paid, to which the learned Governmen ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of four (4) weeks from the 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 compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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