2025 (12) TMI 1778

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....he Petitioner has challenged the respective Orders dated 17.04.2024, 22.04.2024 and 19.02.2025 which preceded the Show Cause Notices in GST DRC-01 dated 30.01.2024, 29.01.2024 and 25.11.2024 respectively to which the Petitioner had failed to reply and thus suffered the respective impugned Orders. 3. Details of the impugned Orders challenged in these Writ Petitions are as follows:- Sl. No. W.P.No. Date of Impugned Order GSTIN No. CGST SGST Total 1. 48991 of 2025 17.04.2024 33AQAPR5497G2ZK/2018-2019 26,385 26,385 60,150 2. 48995 of 2025 22.04.2024 33AQAPR5497G2ZK/2018-2019 13,26,300 13,26,300 26,52,600 3. 49000 of 2025 19.02.2025 33AQAPR5497G2ZK/2020-2021 2,39,07....

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.... on this count also, these Writ Petitions are liable to be dismissed. 9. I have considered the submissions made by the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 10. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Orders has already expired. The present Writ Petitions have been filed only on 11.12.2025. 11. Under similar circumstances, Orders have been quashed and cases have been remitted back to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a differen....