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2024 (9) TMI 677

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..... . Union of India Ors. [ 2024 (3) TMI 1338 - CALCUTTA HIGH COURT] had been pleased to pass a limited interim order, the impugned demand made in the order dated 3rd April 2024 as appearing at annexure P-3 to the writ petition is stayed till the end of September 2024 or until further orders whichever is earlier. List this matter under the heading hearing in the combined monthly list of August 2024. - Raja Basu Chowdhury, J. For the Petitioners: Mr. Debasish Ghosh Ms. Antara Biswas For the State: Mr. T.M.Siddiqui Mr. Tanoy 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 B .....

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..... time limit as specified in sub-Section (10) of Section 73 of the said Act for issuance of the order under sub-Section 9 of Section 73 of the said Act for recovery of Tax not paid or short paid or input tax credit wrongly availed or utilized relating to the period as specified in the said notification, had been extended, had proceeded with the determination of liability for the Tax period April 2018 to March 2019. The said period for passing an order under Section 73(9) of the said Act has been further extended by a notification dated 28th December 2023. 5. Mr. Ghosh, learned advocate appearing for the petitioners by referring to Section 168A of the said Act submits that the said Section has been introduced with effect from 31st March 2020, .....

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..... break. Reply, thereto, if any, be filed within two weeks thereafter. 8. Taking into consideration the fact that a jurisdictional issue has been raised and a prima facie case has been made out by the petitioners, 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 and do hereby stay the impugned demand made in the order dated 3rd April 2024 as appearing at annexure P-3 to the writ petition till the end of September 2024 or until further orders whichever is earlier. 9. List this matter under the heading hearing in the combi .....

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