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TMI Blog2024 (8) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition cannot be decided without calling for affidavits - HELD THAT:- Since a jurisdictional issue has been raised, the writ petition shall be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of four weeks from date. Reply thereto, if any, be filed within three weeks thereafter. Taking into consideration the fact that a prima facie case has been made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. GP Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. D. Sahu For the State Mr. Shib Shankar Banerjee Ms. A. Rajyashree For the respondent no. 5 ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Mr. Ray, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 5th July 2022, 31st March 2023 and 28th December 2023 submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... majeure. By referring to the order dated 26th February 2024 it is submitted that the show cause cum demand notice under Section 73 of the said Act was issued on 14th December 2023 in respect of the tax period April 2018 to March 2019. Since, there was no force majeure prevailing then, the respondents could not have relied on the aforesaid notifications for extending the time for initiation of proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent writ petition be filed within a period of four weeks from date. Reply thereto, if any, be filed within three weeks thereafter. 6. Taking into consideration the fact that a prima facie case has been made out by the petitioner, and the fact that a Coordinate Bench of this Court by an order dated 21st March, 2024 in an identical matter in the case of OSL Exclusive Pvt. Ltd. v. Union of India Ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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