2024 (10) TMI 665

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.... P. Selvakumar For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader for R1 Mr. C .Deepak, Standing Counsel for R2 ORDER Heard learned counsel for the petitioner, learned Additional Government Pleader for the first respondent and learned Standing Counsel for the second respondent. 2. The petitioner is before this Court against the impugned order passed by the first respond....

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....ubstantiate the case. 7. The above submission is opposed by the learned Additional Government Pleader for the first respondent, on the ground that the Writ Petition is 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 ....

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.... quashing the impugned order and remitting the case back to the first respondent to pass a fresh order on merits, subject to the petitioner depositing 25% of disputed tax to the credit of the first respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. 10. The impugned order, which stands quashed, shall be treated as addendum to the show ca....