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TMI Blog2024 (9) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... oy Chakraborty Mr. Saptak Sanyal Mr. Nilotpal Chatterjee ORDER 1. Pursuant to the order dated 16th May 2024, the petitioners had served a copy of the writ petition on the office of the Learned Advocate General, State of West Bengal as also the Senior Central Government Advocate, Ministry of Law and Justice since, according to the petitioners all services to the Office of the Learned Solicitor Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the show cause dated 8th December 2023 under Section 73(1) of the said Act for the tax period April 2018-March 2019. 4. According to the petitioners although, ordinarily no proceeding for the tax period April 2018- March 2019 could have been initiated against the petitioners after three years from due date for furnishing returns, however, in the present case the respondents on the strength of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the said Section has been introduced with effect from 31st March 2020, whereunder a power has been conferred on the government to extend the time limit prescribed or notified under the said Act, in special circumstances in respect of actions which cannot be completed or complied with due to force majeure. The aforesaid notifications could not have been relied on for initiation of fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 and the consequential demand. 6. Mr. Siddiqui submits that the present writ petition cannot be decided without calling for affidavits. He submits that the respondents should be granted opportunity to file affidavit-in-opposition. 7. Having regard to the aforesaid, let affidavit-in-opposition to the present writ petition be filed within a period of three weeks after the summer break. Reply, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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