2025 (2) TMI 360

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... P W A MAJUMDAR,MS. Z R MAJUMDAR,MR. B J DAS FOR THE RESPONDENT : DY.S.G.I., SC, FINANCE AND TAXATION,MR. S C KEYAL,SC, GST ORDER Heard Dr. P. Agarwal, learned counsel for the petitioner; Mr. S.C. Keyal, learned Standing Counsel, GST for the respondent nos. 1, 2 & 3; and Mr. H. Baruah, learned counsel representing Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r under subsection [9] of Section 73 of the CGST/SGST Act for recovery of tax not paid or what paid or short paid or of input tax credit wrongly availed or utilized, relating to the Financial Year : 2019-2020 was extended upto 31.08.2024. 3. The learned counsel for the petitioner has submitted that the Notification no. 56/2023- Central Tax dated 28.12.2023 has already been set aside by this Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the learned counsel for the respondents within 2 [two] working day from today.. 6. Having regard to the projections made on behalf of the petitioner; and the Judgment and Order dated 07.01.2025 in W.P.[C] no. 206/2024; it is observed, as an ad-interim measure, that there shall not be any coercive action against the petitioner pursuant to the impugned Order dated 30.08.2024 [Annexure-1 to the wr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X