AI Structured Summary
Not yet generated for this judgment
Judgment
ORDER:
Heard Mr. M.V. Venu, learned counsel appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.2 to 5.
During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this writ petition may be disposed of in terms of order dated 22.02.2024 passed in W.P.No.3600 of 2024.
Accordingly, as agreed, the instant Writ Petition is disposed of by directing the petitioner to deposit 10% of the tax liability, as assessed by the Assessing Officer, with the Department within four weeks from today. The petitioner shall approach the Goods and Services Tax Appellate Tribunal (hereinafter referred to as, “the Appellate Tribunal”) within three months from the date of its constitution/establishment. The Appellate Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing 10% of the tax liability within the aforesaid time, no coercive action be taken against the petitioner till the decision of the Appellate Tribunal in the second appeal. It is made clear that this Court has not expressed any opinion on the merits of the case. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.