2024 (9) TMI 597

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....r respondent: Mr. R.Suresh Kumar 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 the respective assessment orders as detailed below: S. No W.P.(MD)Nos. Impugned order dated Assessmen....

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....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 employers end and GSTR 3B Return filed by the petitioner. 7. It is submitted that in all likely hood, a proper reconcili....

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....smissed, 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 appellate remedy is also time barred in terms of limitation under Section 107 of the respective GST Enactments as held b....

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....nd 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 petitioner is directed to file consolidated reply within a period of 30 days from the date of receipt of a copy of this ord....