TMI Blog2025 (4) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... : Ms. L. Sweety For the Respondent : Dr. B. Ramaswamy, Additional Government Pleader Mr.J.Kumaran Additional Government Pleader ORDER This Writ Petition has been filed, seeking for issuance of Writ of Certiorarified Mandamus, calling for the records in GSTIN No. 34ABBFS5017P1ZY/2017-18 dated 30.12.2023 on the file of the respondent and quash the same as illegal, error of law and error on the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMT 10 dated 20.06.2022, which is neither available in the Online portal nor served on the petitioner. He would further state that the respondent passed the summary of the order in Form GST DRC-07 dated 07.12.2023 confirming the proposal as if the petitioner has not filed any objection and had not availed the opportunity of being heard and the petitioner was called upon to file objections on or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders. 6. Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader and perused the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons stated above, this Court is inclined to set aside the impugned order dated 30.12.2023 passed by the respondent. Accordingly, this Court passes the following order:- (i) The order impugned herein is set aside on condition that the petitioner deposits 25% of the disputed tax amount in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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