TaxTMI 
TaxTMI 
2024 (8) TMI 301
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..... Saravanan For the Petitioner in all W.Ps : Mr. Raja. Karthikeyan For the Respondent in all W.Ps : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these four Writ Petitions are taken up for disposal. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 3. The petitioner claims to be a dealer in....
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....n the impugned order. 5. It is submitted that for the same reason that the petitioner was also unaware of the impugned orders passed as detailed above, the petitioner has failed to approach this Court at an earlier point of time. 6. Specifically, the learned counsel for the petitioner submits that the petitioner is engaged in sale/supply of live honey bees, which is exempted from tax in terms of....
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....ditions, which the Court may impose so that the petitioner can explain the case afresh before the respondent. 11. On the other hand, the learned Additional Government Pleader for the respondent would submit that these Writ Petitions are 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 (CT) LTU, Kakina....
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....Act, 2017. The Schedule has been downloaded by the petitioner from the Central Board of Indirect Taxes and Customs website. 14. As far as the packing materials are concerned, it appears to be a part of the composite supply with the exempted product as defined in Section 2(30) read with Section 8(a) of the respective GST enactments. 15. Thus, in my view, the petitioner has made out a prima facie ....