TMI Blog2025 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(s) : Mr.B.Raveendran For the Respondents(s) : Mr.C.Harsha Raj Special Government Pleader ORDER The writ petition is filed challenging the order dated 13.03.2020 on the limited ground that the detailed order along with Form GST DRC 07 has not been served. 2. It is submitted by the learned counsel for the petitioner that the petitioner is registered under the Goods and Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 5. It was further submitted that the petitioner is ready and willing to pay 25% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of a copy of this order. c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, within a period of one week from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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