2024 (7) TMI 261

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..... 20925 of 2023, 1461 and 3158 of 2024 And W. M. P. (MD)Nos. 17331 of 2023, 1501, 1502, 3124 and 3126 of 2024 - -
GST
Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr. Raja. Karthikeyan For the Respondent : Mr. J.K. Jayaselan Government Advocate COMMON ORDER In these Writ Petitions, the petitioners have challenged the following impugned orders passed by the respondents for the .....

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..... rit Petitions are devoid of merits in the 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, 2020 SCC OnLine SC 44. It is submitted that the appeals before the Appellate Commissioner will also be time barred in terms of the decision of the Hon'ble Supreme Court in M/s.Singh Enterpri .....

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..... and 15% for approaching this Court for the remedy long after the limitation has expired]. 6. In fine, the respective petitioners shall deposit 25% of the disputed tax from the Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. Subject to the above, the petitioners' appeal shall be examined and decided on merits without reference to limitatio .....

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