2024 (4) TMI 215

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..... br>GAUHATI HIGH COURT - HC
Dated:- 2-4-2024
WP ( C ) / 1764/2024 - -
GST
Validity of extension of time limit for issuance of SCN under GST Act - Validity of N/N. 09/2023-CT dated 31.03.2023 - Notification challenged on the ground that the conditions precedent provided in explanation to Section 168(A) was not present on the date when the notification was issued - HELD THAT:- As final or .....

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..... this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the notification no. 09/2023-CT dated 31.03.2023, by virtue of which the time limit provided under Section 73(10) of the CGST Act for the financial years 2017-18, 2018-19 and 2019-20 was respectively extended to 31.12.2023, 31.03.2024 and 30.06.2024. It is projected that the time limit in respect of the .....

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..... f timelines under Section 73(10) was discussed and recommendation was made for extension of time in view of the situation that prevailed during the Covid-19 period, where employees of the office either could not attend office or they were attending duty on staggered timing. It is submitted that consequently there was a huge pile-up of the files for examination and issuance of process for recovery .....

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..... to the show-cause notice, the petitioner has participated in the proceedings and final order has been passed on 09.02.2024. 8. As final order has already been passed and taking note of the fact that similar issues are being examined by various Courts of the Country, the Court is inclined to provide that till further orders of the Court, the recovery of the amount assessed against the petitioner .....

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