2024 (7) TMI 801

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....ice C. Saravanan For the Petitioner : 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 dis....

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....filing reply on 24.01.2023. Thereafter, the case was transferred to Assessment Circle i.e., 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 I....

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....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. 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 Sing....

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....esh orders, subject to the petitioner depositing 10% of disputed tax to the credit of the respondent from 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 repl....