ORDER : The present writ petition is filed challenging the impugned order dated 17.05.2024 and the consequential rectification orders passed by the respondent, on the premise that the same is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of manufacturing plates, sheets, film, foil, strip of plastic, etc., and registered under the GST Act. During the relevant period of 2021-22, the petitioner filed its returns and paid appropriate taxes. While so, there was an inspection of the petitioner's place of business on 24.08.2023. During the course of the inspection the following defects were inter alia noticed: i) Rule 86B Restrictions on use of amount available in electronic credit ledger. ii) Purchases effected from registration cancelled dealers. iii) Annual return in Form GSTR-9 and Reconciliation Statement GSTR- 9C not filed. iv) Issued invoices without actual movement of goods (Penalty under Section 122(1) (ii)) 3. It is submitted by the learned counsel for the petitioner that a notice in Form DRC01A was issued to the petitioner on 19.03.2024, followed by a notice in DRC 01 on 02.04.2024. Thereafter, three reminders viz., 15.04.2024, 22.04.2024 and 26.04.2024 was also issued to the petitioner. However, the petitioner did not respond to the above notices/intimation. The impugned order was thus passed confirming the proposal. The relevant table of the impugned order is extracted hereunder: Sl No. Particular Year CGST SGST Interest Penalty TOTAL CGST SGST CGST SGST 1 Rule 86B. Restrictions on use of amount available in electronic credit ledger. 2021- 2022 799992 799992 306540 306540 2213064 2 Purchases effected from registration cancelled from dealers ITC 2021- 2022 132590 50806 50806 50806 366792 3 ANNUAL RETURN IN FORM GSTR-9 & RECONCILIATION STATEMENT-9C NOT FILED 2021- 2022 25000 25000 50,000 TOT AL 932582 932582 357346 357346 25000 25000 2629856 3.1. Subsequent to the passing of the impugned order a rectification order was passed on 15.11.2024, whereby interest and penalty made in the impugned order were modified. Subsequent to the passing of the impugned order a rectification order was passed on 15.11.2024, whereby interest and penalty made in the impugned order were modified. The relevant table of the rectification order is extracted hereunder : Sr No Tax rate (%) Turn over Tax Period Act POS (Place of supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 APR 2021 MAR 2022 CGST NA 9,32,58 2.00 3,27,45 1.00 1,02,46 ,886.00 0.00 0.00 1,15,06,9 19.00 2 0 0.00 APR 2021 MAR 2022 SGST NA 9,32,58 2.00 3,27,45 1.00 1,02,46 ,886.00 0.00 0.00 1,15,06,9 19.00 3.2. Thereafter, on the very same day i.e., on 15.11.2024, another rectification order was passed wherein once again tax, interest and penalty were modified. The relevant table of the rectification order is extracted hereunder : Sr No . Tax rate (%) Turn over Tax Period Act POS (Place of supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 APR 2021 MAR 2022 CGST NA 4,82,391 .00 82,548. 00 94,23,6 37.00 0.00 0.00 99,88,5 76.00 2 0 0.00 APR 2021 MAR 2022 SGST NA 4,82,391 .00 82,548. 00 94,23,6 37.00 0.00 0.00 99,88,5 76.00 4. It is submitted by the learned counsel for the petitioner that neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the "View Additional Notices and Orders" tab in GST Portal, thereby, the petitioner was unaware of the impugned order of assessment. It is also submitted by the learned counsel for the petitioner that pursuant to the passing of impugned order, recovery proceedings was also initiated. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 5. The learned counsel for the petitioner would then place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes. 6. 6. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is further submitted by the learned counsel for the petitioner that the petitioner is in severe financial crisis, in view thereof, the petitioner would request that they may be permitted to pay 15% of the disputed taxes within a period of 4 weeks from the date of receipt of a copy of this order and the remaining 10% of the disputed taxes within a period of two weeks thereon, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. 7. By consent of both parties, the writ petition stands disposed of on the following terms: a) The impugned orders are set aside. b) The petitioner shall deposit 15% of the disputed tax i.e., Rs.9,64,782/-(CGST+SGST) in terms of the 2 nd rectification order dated 15.11.2024, within a period of 4 weeks from the date of receipt of a copy of this order and the remaining 10% of the disputed tax i.e., Rs.9,64,782/-(CGST+SGST) in terms of the rectification order dated 15.11.2024, within a period of two weeks thereon, as admitted by the learned counsel for the petitioner and the respondent. c) Failure to comply with the above condition viz., 15% of the disputed tax i.e., Rs.9,64,782/-(CGST+SGST) in terms of the rectification order dated 15.11.2024, within a period of 4 weeks from the date of receipt of a copy of this order and the remaining 10% of the disputed tax i.e., Rs.9,64,782/-(CGST+SGST) in terms of the rectification order dated 15.11.2024, within a period of two weeks thereon,, shall result in restoration of the impugned order. d) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted/withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. e) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of six (6) weeks from the date of receipt of a copy of this order along with supporting documents/material. e) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of six (6) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., payment of 25% of disputed taxes is not complied with or objections are not filed within the stipulated period, i.e. (6) six weeks from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 8. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.