2024 (7) TMI 912

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....Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.11.2023 bearing reference in GSTIN:33ADQPA9958G1Z7 for the assessment year 2017-18. 3. The ....

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....ory appeal at this point of time is barred by limitation, as per the decision rendered 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. 6. The learned counsel for the petitioner would submit that the Commercial Tax Department has wrongly assumed that the petitioner had purchased huge quantity....

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....ce with law as the petitioner may have a case on merits. 9. Under these circumstances, the petitioner is directed to deposit 10% of the disputed tax from its electronic cash register together with the reply to the notice issued prior to the impugned order, within 30 days from the date of receipt of a copy of this order. 10. The impugned order, which stands quashed, shall be treated as addend....