9911796707
TMI Blog2024 (9) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 respectively - 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 considering the fact that the petitioner has paid a sum of Rs.5,76,810/-, the Court is inclined to come to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2019-20 8,67,788 4. The impugned orders have preceded Show Cause Notices under Section 74 of the respective GST enactment dated 02.01.2023 and 30.12.2022 respectively. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3B Return filed by the petitioner. 7. It is submitted that in all likely hood, 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 liability beyond an amount of Rs.1,78,421/- that has been paid by the petitioner for the assessment year 2018-19 and further, a sum of Rs.5,76,810/- that has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (2008) 3 SCC 70 and submitted that these Writ Petitions are liable to be dismissed. 10. Having considered the submissions made by the learned counsel for the petitioner and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall there after pass fresh orders on merits and in accordance with law as expeditiously as possible preferably with in a period of two months. Needless to state, the petitioner shall be heard before passing the order. These Writ Petitions are disposed of, with above direction. No costs. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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