2024 (7) TMI 742

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....Saravanan For the Petitioner : Mr. A. Satheesh Murugan For the Respondent : Mr. R. Suresh Kumar Additional Govrnment Pleader ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner has challenged the impugned assessment order in GSTIN: 33AALCP3969M1....

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.... the impugned order. Hence, the petitioner may be given one opportunity to substantiate the case. 7. On the other hand, the learned Additional Government Pleader for the respondent submits that the Writ Petition is hopelessly time barred 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....

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....scretion partly in favour of the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass fresh orders on merits and in accordance with law. 8. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. 9. The petitioner shall file a reply to the show cause notice that preceded the ....