2024 (12) TMI 213 - HC - GST

Challenge to order passed by the Superintendent of CGST CX Singur Division Howrah Commissionerate under Section 73(9) of the WBGST/CGST Act 2017 - HELD THAT - Taking note of the provisions contained in Section 16(5) of the CGST Act 2017 which has been inserted vide notification dated 16th August 2024 the present writ petition is required to be heard. Since the petitioner has been able to make out a prima facie case the order dated 17th August 2024 for the tax period August 2019 to March 2020 forming subject matter of challenge in the instant writ petition shall remain stayed till the next date of hearing - List this matter under the same heading in the Combined Monthly list of January 2025.

Summary

The petitioner challenged an order passed by the Superintendent of CGST & CX Singur Division, Howrah Commissionerate under Section 73(9) of the WBGST/CGST Act, 2017. The petitioner argued that a new provision in the CGST Act allows input tax credit for certain financial years. The court found a prima facie case and stayed the order for the tax period August 2019 to March 2020 until the next hearing in January 2025.