9911796707
TMI Blog2024 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order - HELD THAT:- Considering the fact that the amounts have been recovered on 06.03.2024 and 19.03.2024, pursuant to the attachment made on 13.02.2024, this Court is inclined to grant partial relief to the petitioner as the discretion is exercised in favour of the petitioner. Hence, the impugned order is quashed and the case is remitted back to the respondent to pass fresh orders. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Rs. ) S.No Tax rate (%) Act Tax/Cess Interest Penalty Fee Others Total 1. 9 SGST 442,647.00 0.00 44,264.70 0.00 0.00 4,86,911.70 2. 9 CGST 442,647.00 0.00 44,264.70 0.00 0.00 4,86,911.70 3. 0 SGST 2,556.00 0.00 255.60 0.00 0.00 2811.60 4. 0 CGST 2,256.00 0.00 225.60 0.00 0.00 2481.60 5. The learned counsel for the petitioner submits that the petitioner is a small time operator and was unaware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 10. It is further submitted that there is no scope for permitting the petitioner to file statutory appeal as the limitation has expired under Section 107 of the respective GST enactments in the light of decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces that preceded the impugned order. 10. It is expected that the petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall, thereafter, pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months. Needless to state, the petitioner shall be heard, before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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