TMI Blog2024 (7) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... cate For the Respondent No. 4 : Shri P.V. Navalani, Advocate for respondent No. 1 Shri B.M. Lonare, AGP. ORDER Heard. 2. Being aggrieved by the final assessment order dated 30/04/2024 under Section 73(9) of the Central Goods and Services Tax Act, 2017 (Act of 2017). The petitioner has invoked writ jurisdiction of this Court primely contending that the action initiated by respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that neither the notification specifies nor there exists any ground to extend time limit and thus according to petitioner it is an arbitrary exercise of the department which needs to be quashed. 4. Learned Counsel for the petitioner has placed on record various orders of other High Courts i.e. Gujarat High Court, Andhra Pradesh High Court, Gauhati High Court and Jharkhand High Court, where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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