ORDER

By consent the writ petition is taken up for final disposal at the stage of admission itself.

2. The case of the petitioner is that the respondent issued a notice on

25.01.2024 for the financial year 2019-2020, raising demand of tax at Rs.3,46,866/- along with interest, stating that the petitioner filed GSTR 3B for September, 2020, with one day delay. According to the petitioner, due to COVID-19, the delay was caused and they filed objections to the notice on 19.02.2024. However, on 22.03.2024, the respondent issued a Form GST DRC 01A proposing to levy the very same amount of tax and directing the petitioner to pay the same with applicable interest, by 05.04.2024, failing which, show cause notice will be issued under section 73(1) of the GST Act for reversal of ITC. Feeling aggrieved, the petitioner filed Writ Petition No.9811 of 2024, declaring the provisions of Section 16(4) of the CGST/TNGST Act as unconstitutional as it is manifestly arbitrary and the same is pending consideration. In such circumstances, the respondent issued a show cause notice dated 16.05.2024 and notice for personal hearing on 26.06.2024. While so, the petitioner filed its detailed reply on 29.06.2024, wh