2024 (9) TMI 1208 - HC - GST

Extension of time limit to pass adjudication order under Sub-Section 9 of Section 73 of the CGST/WBGST Act, 2017 - alleged wrongful exercise of power under Section 168A read with Section 73(10) of the said Act - HELD THAT - The issues involved in this writ petition require adjudication on exchange of affidavits by the parties and petitioner has also been able to make out a prima facie case for interim relief. Considering the facts and circumstances of this case and submission of the parties and in view of involvement of pure question of law this writ petition is admitted - Let the respondents file affidavit-in-opposition with in four weeks, petitioners to file reply thereto, if any, with in two weeks there after. List this matter for final hearing in the monthly list of August, 2024.

Summary

The petitioner challenged an appellate order extending time limit under CGST/WBGST Act, 2017. High Court admitted the writ petition, directed exchange of affidavits, and stayed recovery of demand until August 30, 2024. Matter listed for final hearing in August 2024.