2024 (8) TMI 765

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.... For the Petitioner in both W.Ps : Mr. Raja. Karthikeyan For the Respondent in both W.Ps : Mr. R. Suresh Kumar Additional Government Pleader ORDER By this common order, both these Writ Petitions have been disposed of. 2. Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 3. In these Writ Petitions, the petitioner has challenged t....

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..... .5,76,810/- out of Rs. .8,67,788/- for the assessment year 2019-20. 6. It is submitted that the petitioner is a Government Contractor for various Government Departments. It is submitted that the demand is purely based on the discrepancies in the Auto Populated Input Tax in GSTR 2A and Returns filed by the petitioner in GSTR 3B and discrepancies between the information in GSTR 07 at the employ....

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....n both Writ Petitions, on the ground that these Writ Petitions are hopelessly time barred and therefore, 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, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 9. It is submitted that the ....

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.... a sum of Rs. .5,76,810/-, the Court is inclined to come to the rescue of the petitioner by quashing the impugned orders and remitting the cases back to the respondent to pass fresh orders on merits and in accordance with law. 11. The impugned orders, which stand quashed, shall be treated as addendum to the respective show cause notices that preceded the respective impugned orders. 12. The p....