2024 (10) TMI 1009

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....ional Government Pleader ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner, is a senior citizen and a dealer, registered under the provisions of the GST Act, 2017, is before this Court challenging the impugned assessment order dated 26.12.2023 for the assessment year 2017-18 bearing reference in Case ID No. GSTIN/33AUN....

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....sed by the learned Additional Government Pleader for the 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 Kline Consumer Health Care Limited reported in 2020 SCC Onli....