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2024 (7) TMI 801

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....ner : Mr. T. Bashyam For the Respondent : Mr. J.K. Jayaselan Government Advocate COMMON ORDER By this common order, all the four Writ Petitions are taken up for disposal. 2. These Writ Petitions are disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondent after dispensing with the requirements to file count....

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....., the respondent herein (The State Tax Officer-I). 6. It is submitted that thereafter, the show cause notices were issued to the petitioner in DRC 01 on the various dates as mentioned in the impugned orders. The petitioner, however, failed to reply assuming that the demands would have been dropped by the Intelligence Wing, pursuant to the petitioner's reply dated 24.01.2023. 7. The learned ....

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....a and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 10. 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 Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70....

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....om its Electronic Cash Register within a period of 30 days from the date of receipt of this order. 12. The impugned orders, which stand quashed, shall be treated as addendum to the show cause notices that preceded the impugned orders. 13. It is expected that the petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall, therea....