2024 (6) TMI 1380

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....heesh Murugan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, both the Writ Petitions are disposed of, with the consent of the learned Additional Government Pleader for the respective respondents. 2. The petitioners in W.P.(MD)Nos.13546 and 13547 of 2024 are aggrieved by the impugned orders dated 12.12.2023 and 26.12.2023, respectively,....

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....ed, on account of latches, in the light of 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 SCC Online SC 440. 5. It is submitted that the appellate remedy is also time barred in terms of limitation under Section 107 of the respective GST Enactments as held by the H....