2024 (7) TMI 612

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....E C. SARAVANAN For the Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. R. Sureshkumar Additional Government Pleader ORDER The petitioner is before this Court against the impugned order dated 07.06.2022 passed for the Assessment Year 2017-2018. 2. It is informed by the learned counsel for the petitioner that earlier, an assessment order dated 29.04.2022 came to be passed ....

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....178R, the appeal is pending before the competent appellate authority. Subsequent to that once again for the same assessment year the CGST Authority/Deputy Commissioner, CGST, Madurai had conducted inspection and subsequently issued show cause notice and passed assessment order vide DIN: 20220959XO000000BCCB dated 20.09.2022. It is violation of section 6(2)(b) of the CGST Act.'' 3. It is....

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.... to be dismissed on account of laches. In this connection, the learned Additional Government Pleader would place reliance on the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT), LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC OnLine SC 44. 6. It is further submitted that even an appeal remedy at this stage is an incapable exercise a....

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....petitioner by setting aside the impugned order and remitting the case back to the respondent to pass a fresh order on merits after giving an opportunity of being heard to the petitioner. The impugned order which stands quashed in this order shall be treated as Addendum to the show cause notice, which preceded with the impugned order. The petitioner shall file a reply to the show cause notice, with....