2024 (7) TMI 169

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.... For the Respondent : Mr. J.K. Jeyaselan Government Advocate ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The petitioner is aggrieved by the impugned order dated 18.10.2023 passed for the assessment year 2019-20. The impugned order precedes the notices in Form GST ASMT-10 dated 03.03.2022 and Form GST DRC 01 dated 19.04.2023....

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.... and therefore, liable to be dismissed, 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. 6. It is submitted that the appellate remedy is also time barred in terms of limitation under Section 107 of the TNGS....