9911796707
TMI Blog2024 (5) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 CGCT Act was extended once prior to the Notification dated 31.03.2023. The Hon ble Allahabad High Court, the Hon ble Gujarat High Court, the Hon ble Punjab Haryana High Court, the Hon ble Madras High Court and this Court, have provided interim reliefs to the noticees/assessees by inter alia observing that the proceedings in pursuance of the impugned Show Cause Notice may proceed but no final order shall be passed and if final order is passed already, no recovery is to be effected. The said interim orders are stated to be in operation till date. Taking note of the fact that similar issues are being examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-section [9] of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating inter alia to the periods, Financial Year : 2018-2019 and Financial Year : 2019-2020 have been extended upto 30.04.2024 and 31.08.2024 respectively. It is on the basis of the said Notifications, a Demand cum Show Cause Notice was issued to the petitioner and thereafter, the Order-in-Original dated 30.04.2024 has been passed determining an amount for recovery under Section 73[1] of the CGST Act, 2017 and corresponding similar provision in the SGST Act, 2017 as Ineligible Input Tax Credit [ITC]. 4. It is the contention of the petitioner that after the year 2022, there was no COVID-19 pandemic in existence. At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... houdhury, learned Standing Counsel, Finance and Taxation Department has appeared and accepted notice on behalf of all the respondent nos. 4 5, no formal notices need to be issued to the said respondents. The learned counsel for the petitioner shall, however, furnish requisite nos. of extra copies of the writ petition along with annexures, to Mr. Phukan, Mr. Keyal and Mr. Choudhury within 3 [three] working days from today. 9. In the Explanation to Section 168A of the CGST Act, 2017, the expression force majeure 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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