9911796707
TMI Blog2024 (8) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the petitioner was undergoing treatment for Kidney ailment, which stands recorded in the respective impugned orders - HELD THAT:- Having considered the fact that the petitioner has not replied to the respective Show Cause Notices issued under Section 74 of the respective GST enactments, considering the predicament of the petitioner that the petitioner was ailing from Kidney problem and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Writ Petitions have been disposed of. 2. Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 3. In these Writ Petitions, the petitioner has challenged the respective assessment orders as detailed below: S.No W.P.(MD)Nos. Impugned order dated Assessment Year Demand Rs. . 1. 17632 of 2024 03.04.2023 2018-19 1,78,421 2. 17633 of 2024 16.05.2023 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Auto Populated Input Tax in GSTR 2A and Returns filed by the petitioner in GSTR 3B and discrepancies between the information in GSTR 07 at the employers end and GSTR 3B Return filed by the petitioner. 7. It is submitted that in all likelyhood, a proper reconciliation can be made based on a certificate of the petitioner received from the Government Department and therefore, there will be no tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440. 9. 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 others reported in ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand quashed, shall be treated as addendum to the respective show cause notices that preceded the respective impugned orders. 12. The petitioner is directed to file consolidated 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 per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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