9911796707
TMI Blog2024 (10) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... before the impugned orders were passed - time limitation - HELD THAT:- The petitioner can be given an opportunity to ventilate his grievance before the respondent on terms. Therefore, the petitioner shall deposit 25% disputed tax confirmed by the impugned order from Electronic Cash Ledger within a period of thirty (30) days from the date of receipt of copy of this order. The impugned order, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is before this Court as against the impugned order, dated 14.10.2023 passed by the respondent for the assessment year 2017-18. By the impugned order, the demand proposed in show cause notice in DRC 01A, dated 06.04.2022 and DRC 01, dated 20.07.2023 have been confirmed. 2. The petitioner fails to take advantage of the show cause notices issued by the respondent before the impugned orders w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred 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 this Writ Petition is liable to be dismissed. 5. Having considered the arguments advanced by the learned counsel for the petitioner and the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll thereafter proceed to pass a final order on merits and in accordance with law, as expeditiously as possible, preferably, within a period of three (3) months from the date of reply to be filed by the petitioner. It is made clear that in case the petitioner fails to either file a reply or deposit the amount as directed above, the respondent is at liberty to proceed against the petitioner, as if t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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