2024 (10) TMI 436

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....he Respondent : Mr.J.K.Jayaselan Government Advocate ORDER The petitioner is before this Court as against the impugned order, dated 14.10.2023 passed by the respondent for the assessment year 2017-18. By the impugned order, the demand proposed in show cause notice in DRC 01A, dated 06.04.2022 and DRC 01, dated 20.07.2023 have been confirmed. 2. The petitioner fails to take advantage of th....

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....CC Online SC 440. 4. 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 this Writ Petition is liable to be dismissed. 5. Having co....

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....a period of 30 days from the date of receipt of copy of this order. The respondent shall thereafter proceed to pass a final order on merits and in accordance with law, as expeditiously as possible, preferably, within a period of three (3) months from the date of reply to be filed by the petitioner. It is made clear that in case the petitioner fails to either file a reply or deposit the amount as d....