TMI Blog2024 (11) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... ISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [ 2020 (5) TMI 149 - SUPREME COURT] , the Hon ble Supreme Court observed that when the writ petitioner has statutory alternative remedy available and do not avail such remedy within the statutory period as prescribed, the writ Court should exercise self-restrain and not entertain such writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration has been obtained by the petitioners on said transactions is inadmissible in accordance with the provisions of law. Therefore, the petitioners pray for quashing and/or setting aside of the order passed in FORM DRC-07 bearing Reference No.ZD190724015748Z dated 10.07.2024 under section 74 of the Central Goods and Services Act, 2017 and the West Bengal Goods and Services Tax Act, 2017 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 4. Heard learned counsel appearing for the parties. 5. In Assistant Commissioner (CT) LTU, Kakinada & ors. Vs. M/s. Glaxo Smith Kline Consumer Healthcare Limited reported in (2020) 19 SCC 681, the Hon'ble Supreme Court observed that when the writ petitioner has statutory alternative remedy available and do not avail such remedy within the statutory period as prescribed, the writ Court shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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