2024 (3) TMI 1338 - HC - GST

Challenge to impugned adjudication order dated 30 th November, 2023 being annexure P/3 to the writ petition passed on the basis of notification dated 5 th July, 2022 being annexure P/11 and notification dated 31st March, 2023 - extension of time limit to pass order under Sub- Section 9 of Section 73 of the CGST/WBGST Act, 2017 - wrongful exercise of power under Section 168A read with Section 73(10) of the said Act - HELD THAT - The issues involved in this writ petition require adjudication on exchange of affidavits by the parties and petitioner has also been able to make out a prima facie case for interim relief. Considering the facts and circumstances of this case and submission of the parties and in view of involvement of pure question of law this writ petition is admitted - List this matter for final hearing in the monthly list of July, 2024.

Summary

The High Court of Calcutta has admitted a writ petition challenging an adjudication order related to the CGST/WBGST Act, 2017. The petitioner has raised concerns about the extension of time limit for passing the order and has requested the declaration of the notifications as arbitrary and illegal. The court has directed the respondents to file an affidavit-in-opposition within four weeks and has stayed any coercive recovery steps until 31st July, 2024 or further order. The case is listed for final hearing in July 2024.