2023 (10) TMI 1327

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....dent :  Mrs. E. Ranganayaki Special Government Pleader ORDER Mrs. E. Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner has filed this writ petition against the impugned Assessment order dated 08.08.2022 for the Assessment year 2019-2020. The petitioner was issued with a Notice in DRC - 01A on 04.01.2021 followed by a Show Caus....

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....een filed only on 03.08.2023 long after the impugned order came to be passed on 08.08.2022 followed by issuance of a summary in GST DRC-07 dated 10.08.2022. 4. As per the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, reported in (2020) 19 SCC 681 2020 SCC Online SC 440, this Court....