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TMI Blog2024 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... the Return filed by the petitioner in GSTR 1 and GSTR 3B - time limitation - HELD THAT:- Considering the fact that the petitioner has deposited 10% of the disputed tax, the Court is inclined to direct the petitioner to deposit another 15% of the disputed tax to the credit of the second respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2023 in the year 2017-18 bearing reference in 33AJSPN3100H1ZF/2017-18. 3. Although the impugned order that preceded the notices in ASMT 10 dated 03.08.2023, DRC 01A dated 21.09.2023, DRC 01 dated 30.09.2023 and personal hearing notice dated 03.11.2023, the petitioner has failed to respond any of the notices. 4. Prima facie, it appears that the dispute pertains to the discrepancy between the Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner (CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 8. It is submitted that the appellate remedy is also time barred in terms of limitation under Section 107 of the respective GST Enactments as held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eated as addendum to the show cause notice that preceded the impugned order. 11. 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, together with above deposit. The second respondent shall pass a fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of two months ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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