2024 (7) TMI 1601 - HC - GST

Challenge to final assessment order - petitioner argued that the time extensions granted by notifications were arbitrary and lacked substantial reasons - HELD THAT - Issue notice to the respondents returnable after four weeks.

Summary

The Bombay High Court heard a case where the petitioner challenged a final assessment order under the Central Goods and Services Tax Act, 2017. The petitioner argued that the time extensions granted by notifications were arbitrary and lacked substantial reasons. The petitioner also raised concerns about the absence of the State Tax Officer's signature on the order, alleging a violation of CGST Rules, 2017. The Court issued notice to the respondents, with a direction to not take coercive action against the petitioner in the meantime.