2024 (8) TMI 698 - HC - GST

Extension of time limit for issuance of the order u/s 73(9) of WBGST/CGST Act, 2017 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized - HELD THAT - 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 13th February, 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 15th April, 2024 as appearing at annexure P-3 to the writ petition till the end of November, 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 certain notifications were used in a colorable exercise of power. The State GST authorities requested time to file an affidavit-in-opposition. The court allowed the writ petition to proceed and ordered the filing of affidavits. A stay was granted on the impugned demand until the end of November 2024 or until further order.