WRIT PETITION No.16243 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Dantu Srinivas, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 and 2.

2. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this petition may be disposed of in terms of order passed in W.P.No.3600 of 2024.

3. Accordingly, as agreed, the Writ Petition is disposed of by directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today. The petitioner shall approach the Tribunal within three months from the date of its constitution/establishment. The Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing 10% of the tax liability within aforesaid time, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made clear that this Court has not expressed any opinion on the merits of the case. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J WRIT PETITION No.16243 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)