9911796707
TMI Blog2024 (6) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is willing to deposit 10% of the disputed tax to the credit of the respondent - HELD THAT:- This Court is inclined to exercise its discretion in favour of the petitioner after recording the submission of the learned counsel for the petitioner that the petitioner is willing to deposit 10% of the disputed tax to the credit of the respondent. The impugned order, which stands quashed, shall be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oached this Court to quash the impugned order dated 31.07.2023 and 16.08.2023 bearing Ref.Nos. GSTIN. 33AKDPN0304M1ZH/2018-2019 and 33AKDPN0304M1ZH/2022-2023 passed by the respondent. 3. The learned counsel for the petitioner submits that the notices, which preceded the impugned order, although were sent to the petitioner, went unnoticed, as they were hosted in the GST common portal. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440 . 6. It is submitted that even the appeal at this stage will be time barred in terms of the limitation prescribed under Section 107 of the TNGST Act, 2017, in the light of the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall pay the amount from its Electronic Cash Register within the aforesaid period. It is submitted that the respondent will pass final orders on merits and in accordance with law within a period of 3 months thereafter. 9. Since the petitioner's bank account has been fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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