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2024 (8) TMI 698

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..... sideration 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 13th February, 2024 in an identical matter in the case of OSL Exclusive Pvt. Ltd. v. Union of India Ors., [ 2024 (3) TMI 1338 - CALCUTTA HIGH COURT] had been pleased to pass a limited interim order, it is proposed to stay the impugned demand made in .....

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..... ecified in Section 73(10) of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act ) for issuance of the order under Section 73(9) of the said Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified in the said notifications. 3. By referring to Section 168A of the said Act the petitioner claims that the said .....

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..... ice and the adjudication order had been issued in colourable exercise of power. A valuable right has already accrued in favour of the petitioner. In such circumstances, Mr. Ghosh, prays for stay of operation of the aforesaid order and the consequential demand. 4. Mr. Siddiqui, learned advocate appearing on behalf of the State GST authorities submits that the present writ petition cannot be decided .....

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..... een made out by the petitioner, and the fact that a coordinate Bench of this Court by an order dated 13th February, 2024 in an identical matter in the case of OSL Exclusive Pvt. Ltd. v. Union of India Ors., reported in 2024 SCC OnLine Cal 2826 had been pleased to pass a limited interim order, I propose to stay the impugned demand made in the order dated 15th April, 2024 as appearing at annexure P- .....

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