2024 (9) TMI 597

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....DER 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 Assessment Year Demand Rs. 1. 17632 of 2024 03.04.2023 2....

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....he 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 reconciliation can be made based on a certificate of the petitioner received from the Gover....

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....eme 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 by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of C....