An assessment order may be set aside and remanded for re-adjudication when a taxpayer demonstrates willingness to remit a portion of disputed tax dues, provided a reasonable opportunity for hearing is granted by the assessing authority.

Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records of the impugned Assessment Order in Ref. No. ZD330225216494N dated 21.02.2025, under Section 73 of the CGST/TNGST Act, 2017 , and uploaded the same along with the summary of order in DRC 07 for the fFinancial year 2020-21 from the files of the respondent herein and quash the same.

ORDER

An order dated 21.02.2025 is challenged insofar as it pertains to Defect Nos.1, 2, 3 and 5.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. Learned counsel for the petitioner submits that a rectification petition was filed in respect of Defect Nos.1, 2, 3 and 5. While doing so, it is stated that Defect Nos.4, 6 and 7 were admitted and the admitted tax dues were discharged. She refers to the relevant DRC-03.

4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax dues relating to Defect Nos.1, 2 3 and 5. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 25% of the disputed tax demand relating to Defect Nos.1, 2 3 and 5, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand relating to Defect Nos.1, 2 3 and 5.

6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.