2024 (8) TMI 298

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....tioner : Mr. Raja. Karthikeyan For the Respondent : Mr. J.K. Jayaselan Government Advocate COMMON ORDER By this common order, all the three Writ Petitions are taken up for disposal. 2. Heard learned counsel for the petitioner in all Writ Petitions and learned Government Advocate for the respondent in all Writ Petitions. 3. In these Writ Petitions, the petitioner has challenged the r....

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....e petitioner from the third party. Hence, the question of demand of the tax regarding transportation charges did not arise. 6. The learned counsel for the petitioner in these Writ Petitions submits that the petitioner is willing to comply with the reasonable condition that may be imposed by the Court in order to the petitioner may be given one opportunity to defend the case after the impugned o....

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.... 9. 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 and submitted that these Writ Petitions are liable to be dismissed. 10. Having considered the ....