2024 (8) TMI 640 - HC - GST

Extension of time for issuance of the order u/s 73(9) of the said Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized - State GST authorities submits that the present writ petition cannot be decided without calling for affidavits - HELD THAT - Since a jurisdictional issue has been raised the writ petition shall be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of four weeks from date. Reply thereto if any be filed within three weeks thereafter. Taking into consideration the fact that a prima facie case has been made out by the petitioner and the fact that a Coordinate Bench of this Court by an order dated 21st March 2024 in an identical matter in the case of OSL Exclusive Pvt. Ltd. v. Union of India Ors. 2024 (3) TMI 1338 - CALCUTTA HIGH COURT had been pleased to pass a limited interim order it is proposed to stay the impugned demand made in the order dated 26th February 2024 as appearing at annexure P-7 to the writ petition till the end of December 2024 or until further order whichever is earlier. Liberty to mention after expiry of the period for exchange of affidavits.

Summary

The High Court of Calcutta heard a case regarding the extension of time limits under the WBGST/CGST Act, 2017. The petitioner claimed that notifications extended the time limit for tax recovery, but the respondents' actions were deemed a colorable exercise of power. The State GST authorities requested time to file affidavits. The court decided to hear the case and granted a stay on the demand until December 2024 or further order, considering a similar precedent.