9911796707
TMI Blog2024 (6) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... receded the impugned order - discrepancies between the amount of the credit reflected in Form GSTR 2A - HELD THAT:- Considering the fact that the petitioner appears to be a small time dealer and considering the fact that the petitioner is willing to deposit 25% of the disputed tax, as a condition, for the case to be heard again, this Court is inclined to grant partial relief to the petitioner by q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the impugned order dated 21.09.2023 bearing reference in GSTIN:33IJXPS4295D1ZF/2017-18 for the assessment year 2017-18. 3. It is the case of the petitioner that although the petitioner had replied ASMT-10 dated 31.10.2022 vide reply dated-nil, the petitioner failed to reply to rest of the notices that preceded the impugned order. 4. The case of the petitioner is that the petitioner is a sma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor participate in the personal hearing nor filing an appeal before the Appellate Deputy Commissioner (ST)(GST), Tirunelveli nor approached this Court at the earlier point of time. 8. Hence, this Writ Petition is liable to be dismissed on account of latches, in the light of the decision rendered by the Hon ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others vs. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner by quashing the impugned order and remitting back the case to the respondent to pass fresh orders on merits and in accordance with law within a period of two months from the date of receipt of a copy of this order, subject to the petitioner depositing 30% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order from its Electronic Cash Registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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