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TMI Blog2024 (7) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner that preceded the impugned orders - HELD THAT:- Although the learned Additional Government Pleader appearing for the respondent submits that these writ petitions are without merits, in view of the decision of the Hon'ble Supreme Court in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [ 2020 (5) TMI 149 - SUPREME COURT] and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 2 months thereafter - the petition is allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner in all W.Ps. : Mr.N.Sudalaimuthu For the Respondent in all W.Ps. : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, all these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute only relates to the treatment of the transaction by the petitioner's supplies as Business to Consumer instead of Business to Business. 6. It is submitted that the petitioner is a dealer and is therefore entitled to input tax credit on the tax borne by the petitioner on the supplies made by the supplier. It is submitted that the petitioner has obtained a certificate from the Chartered Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the respective assessment years. 8. The petitioner shall file a consolidated reply within the aforesaid period. The impugned order, which stands quashed, shall be treated as an addendum to the show cause notices issued to the petitioner. It is expected that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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