2021 (1) TMI 242

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....anth For the Petitioner : Mr.S.Rajasekar For the Respondents : Ms.G.Dhana Madhri, Government Advocate COMMON ORDER Ms.G.Dhana Madhri, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. 2. The petitioner challenges orders dated 11.09.2020 passed by R2/The Appellate Deputy Commissioner (CT) rejecting the petitioner....

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.... The writ petitions challenging the vires of Section 19(11) were dismissed in U.S.A. Agencies V. The Commercial Tax Officer (W.P.No.909 of 2013 etc. batch dated 17.07.2013) and the matters thereafter travelled to Supreme Court wherein the vires of provision was again upheld in ALD Automobile P. Ltd Vs. Commercial Tax Officer (2018 3 GSTL 230). The judgment of the Supreme Court is dated 12.10.20....