Petition Dismissed for Non-Cooperation; Rs. 15 Lakh Deposit Ordered Under GST Section 161
Case-Laws
GST
The HC dismissed the petition for non-cooperation by the petitioner in the rectification proceedings, noting the availability of an alternative remedy through appeal against the assessment order. The petitioner was directed to deposit Rs. 15,00,000 (approximately 5% of the disputed tax) within fifteen days, a reduced amount from the usual 10% deposit under the relevant GST provisions. Failure to comply would result in the respondent treating the writ petition as dismissed and proceeding accordingly. Upon deposit and cooperation by furnishing necessary records under Section 161 of the TNGST Act, the respondent was ordered to pass a final order on merits within three months. The petition was disposed of accordingly.
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