2025 (2) TMI 1096

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..... er in both W.Ps : Mr. P.V. Sudakar For the Respondents in both W.Ps : Ms.Amrita Dinakaran Government Advocate for R1 & R2 COMMON ORDER Since the issue involved and the relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2.The present writ petitions are filed challenging the impugned orders passed by the respond .....

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..... , wherein it was found that the petitioner has already paid Rs.317473/- out of Rs.790763/-. In view of the alleged mismatch between GSTR 7 and GSTR 1 as could be seen from the following table in order dated 28.08.2024 : S.No. Issue Value of outward supply Tax Rate SGST CGST IGST Cess Total Intra Inter 1 2 3a 3b 4 5 6 7 8 9 1 Outward supplies declared in GTR-07 13179375 0 .....

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..... ady and willing to pay 10% 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, to which the learned Government Advocate appearing for the respondents does not have any serious objection. 7. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned or .....

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..... ication of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment 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 with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this orde .....

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..... 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., 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 orders of assessment shall st .....

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