9911796707
TMI Blog2024 (3) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Taking into consideration the fact that a jurisdictional issue has been raised and a prima facie case has been made out by the petitioner, however, considering the fact that fiscal policy of the State is involved and the fact that a co-ordinate Bench of this Court, by order dated 13th February 2024, in an identical matter had been pleased to pass a limited interim order, it is not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken up for consideration. 2. The present writ application has been filed, inter alia, in effect challenging the show cause notice dated 15th January 2024 issued under Section 73 of the CGST/WBGST Act 2017 (hereinafter referred to as the GST Act ). 3. Mr. Ghosh, learned advocate appearing for the petitioner by referring to the provisions of Section 73 of the GST Act submits that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the Government to extend time limit prescribed or notified under the Act in special circumstances in respect of actions which cannot be completed or complied with due to force majeure. 6. According to Mr. Ghosh, the show cause notice dated 15th January 2024 is in fact an initiation of proceeding to pass order under Section 73(10) of the GST Act. The aforesaid notification could not have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice should be passed at this stage as there is no response to the show cause. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. 9. Taking into consideration the fact that a jurisdictional issue has been raised and a prima facie case has been made out by the petitioner, however, considering the fact that fiscal policy of the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
