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2024 (10) TMI 1015 - HC - GSTChallenge to N/N. 9/2023 C.T. dated 31.03.2023 and N/N. 56/2023-C.T. dated 28.12.2023 issued under the provisions of Section 168A of the CGST Act extending the limitation - issuance of demand notice to the petitioner imposing taxes, penalty and interest - HELD THAT - This writ petition be listed along with the bunch of connected writ petitions including WP(C)/3291/2024 - And till the next date fixed, let there be no coercive action be taken against the writ petitioner in terms of the impugned order passed by the respondent authority. Let the names of all respondent counsels be reflected in the Cause List by the Registry.
The petitioner challenged Notifications 9/2023-C.T. and 56/2023-C.T. issued under CGST Act, extending limitation due to COVID-19. Constitutional validity of Section 16(4) also raised. Matter listed with similar cases on 22.07.2024. Notice issued returnable on 22.07.2024. No coercive action against petitioner till next date. Notices waived, extra copies of petition to be furnished.
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