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KODAI AUTOMOBILES LIMITED vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

KODAI AUTOMOBILES LIMITED

Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 27, 2024
Order No.

W. P. (MD) No. 13799 of 2024 And W. M. P. (MD)No. 12142 of 2024

Citation

2024(6) TAXREPLY 10330

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ORDER

ORDER Heard learned counsel for the petitioner and learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 bearing reference in GSTIN:33AABCK1651R1ZC passed by the respondent for the assessment year 2017-18. The impugned order has preceded the notice, which has been replied by the petitioner and the personal hearing which has been appeared by the petitioner. However, the petitioner has not filed statutory appeal in time. Hence, the petitioner is before this Court. 3. The above submission is opposed by the learned Government Advocate for the respondent, on the ground that the Writ Petition is hopelessly time barred and therefore, liable to be dismissed, on account of 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....

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