Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (2) TMI 1150

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Q For the Appellant: Ms. E. Abinayalakshana For the Respondent : Mr. V. Prashanth Kiran Government Advocate ORDER The present writ petition is filed challenging the impugned order in GSTIN:33ARSPR9455K1ZU/2022-2023 dated 19.08.2024, passed by the 1st 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05.2024. Thereafter, three reminders were issued to the petitioner viz., 01.07.2024, 19.07.2024 and 29.07.2024. Thereafter, 3 reminders viz., 11.05.2024, 25.07.2024 and 10.08.2024 were also sent to the petitioner. However, the petitioner neither filed any reply nor availed the opportunity of personal hearing. Hence, the respondent, passed the impugned order confirming the proposal. It is further s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manded the matter back in similar circumstances subject to payment of 10% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he 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 respondent do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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., 10% of disputed taxes is not complied or objections are not filed within the stipul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates