9911796707
TMI Blog2024 (9) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 2021-22 and 2022-23 - petitioner failed to respond to notices, resulting in tax liability - petitioner has also failed to notice the notices that preceded the impugned orders - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is partly exercised in favour of the petitioner by setting aside the impugned orders and remitting the cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Writ Petitions have been filed by the petitioner for the assessment years 2021-22 and 2022-23, both dated 17.10.2023. The impugned orders have preceded the notices in DRC 01A dated 21.06.2023 and DRC 01 dated 28.08.2023 for both the assessment years. 4. It is noticed that the petitioner has not replied to the same, which is now therefore, culminated in the respective impugned orders. 5. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in the light of the decision 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. 9. It is further 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 Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. The impugned orders, which stand quashed, shall be treated as addendum to the respective show cause notices that preceded the respective impugned orders. 12. It is expected that the petitioner shall file reply within a period of 30 days from the date of receipt of a copy of this order, together with above deposit. The respondent shall thereafter pass fresh orders on merits and in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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