9911796707
TMI Blog2024 (2) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of the Act. It is noticed that the time limit under sub-section [10] of Section 73 of the SGCT Act was extended once prior to the Notification dated 31.03.2023. Various High Courts have provided interim reliefs to the noticees by inter alia observing that the proceedings in pursuance of the impugned Show Cause Notice may proceed but no final order shall be passed. The said interim orders are stated to be in operation till date. The petitioner shall file its reply to the impugned Show Cause Notice on or before 15.03.2024. It is further observed that till the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been extended upto 31.03.2024. It is on the basis of the said Notification, the Demand-cum-Show Cause Notice dated 21.12.2023 has been issued asking the petitioner to show cause as to why a sum of Rs. 62,06,927/- shall not be demanded and recovered from the petitioner under Section 73[1] of the CGST Act, 2017 and corresponding Section of SGST Act, 2017 as Ineligible Input Tax Credit [ITC] received from the suppliers, who did not file their GSTRTB returns and other amounts under Section 16[4] plus interest and penalty. It is the contention of the petitioner that after the year 2022, there was no COVID-19 pandemic in existence. Attention has been drawn to the order dated 10.01.2022 passed by the Hon'ble Supreme Court of India in Suo Motu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit under sub-section [10] of Section 73 of the SGCT Act was extended once prior to the Notification dated 31.03.2023. 8. The Hon'ble Allahabad High Court vide Annexure-IV Order, the Hon'ble Gujarat High Court vide Annexure-V Order, the Hon'ble Punjab & Haryana High Court vide Annexure-VI Order, and the Hon'ble Madras High Court vide Annexure-VII Order, have provided interim reliefs to the noticees by inter alia observing that the proceedings in pursuance of the impugned Show Cause Notice may proceed but no final order shall be passed. The said interim orders are stated to be in operation till date. 9. Having considered the above aspects, including the nature of orders passed by the Hon'ble Allahabad High Court, the Hon'ble Gujarat High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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