2024 (7) TMI 290

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..... ase - time barred appellate remedy - HELD THAT:- This Court is of the view that the petitioner may be given partial relief by quashing the impugned order and remitting the case back to the respondent to pass fresh orders subject to the petitioner depositing Rs. 1,00,000/- of disputed tax to the credit of the respondent from its Electronic Cash Register. The impugned order, which stands quashed, sh .....

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..... Interest u/s. 50(1) (In rupees) Rs. 2,96,367/- Rs. 2,96,367/- Total Rs. 6,14,033/- Rs. 6,13,178/- 4. It is the case of the petitioner that the petitioner is a small time operator and therefore, failed to notice that the show cause notices in ASMT 10 dated 31.07.2023 and Show Cause Notice dated 20.09.2023, which were posted in the GST common portal. 5. It is the case of the petitioner that the peti .....

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..... ase of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 8. Having considered the learned counsel for the petitioner and the learned Government Advocate for the respondent, this Court is of the view that the petitioner may be given partial relief by quashing the impugned order and .....

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