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TMI Blog2024 (10) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... h between the Return in GSTR 1 and GSTR 3B - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner by quashing the impugned order and remitting the case back to the first respondent to pass a fresh order on merits, subject to the petitioner depositing 25% of disputed tax to the credit of the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent and learned Standing Counsel for the second respondent. 2. The petitioner is before this Court against the impugned order passed by the first respondent dated 20.02.2024 for the assessment year 2017-18 bearing reference in No. ZD330224112844R. 3. The impugned order has preceded the notices in ASMT-10 dated 14.03.2023, DRC 01A dated 21.07.2023 and DRC 01 dated 05.09.2023. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latches, 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a period of 30 days from the date of receipt of this order. 10. The impugned order, which stands quashed, shall be treated as addendum to the show cause notices 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 first respondent shall pass a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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