9911796707
TMI Blog2024 (7) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter before the Adjudicating Authority for a decision afresh. The Adjudicating Authority shall examine the reply filed by the petitioner to the impugned SCN and take an informed decision within a period of eight weeks from today. Petition disposed off by way of remand. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Yogendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt No. 3; c). Issue a writ of certiorari or any other appropriate writ, order, or direction in the nature thereof, quashing the impugned Notification No.56/2023-Central Tax dated 28.12.2023 issued by the Respondent No. 1 and the pari-materia Notification No. 09/2023-State Tax dated 22.06.2023 issued by the Respondent No. 2 as ultra-vires to Section 168A and Section 73 of the Central Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limit for assessment under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) has been extended, no corresponding notification has been issued extending the period of limitation under the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). 5. Additionally, the petitioner also impugns the notification (Notification No.56/2023-Central Tax) dated 28.12.2023 (hereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th, on account of force majeure. Since no force majeure event was subsisting at that time, a notification under Section 168A of the CGST Act could not be issued. 6. The petitioner also submits that the impugned order is unreasoned and was issued without application of mind. The petitioner had, pursuant to the impugned SCN, submitted a detailed reply contesting the proposed assessment. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, including his contention with regard to the validity of the impugned notification. 9. In the given facts, we consider it apposite to set aside the impugned order and remand the matter before the Adjudicating Authority for a decision afresh. The Adjudicating Authority shall examine the reply filed by the petitioner to the impugned SCN and take an informed decision within a period of eight we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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