9911796707
TMI Blog2025 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... on record and noting that the challenge in the present writ petition is directed against the assumption of jurisdiction of the proper officer to issue a show-cause on 29th November, 2024, which the petitioner says to be barred by limitation, the writ petition which raises a jurisdictional issue in relation to exercise of authority to issue the aforesaid show-cause on 29th December, 2021 for the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow-cause notice dated 29th November, 2024 under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) for the tax period April 2020 to March, 2021 (FY 2020-2021), the instant writ petition has been filed. 2. Mr. Kanodia, learned advocate representing the petitioners by drawing attention of this Court to the provisions of Sections 73(2), 73(9) and 73(10) of the said Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Chakraborty, learned advocate entered appearance on behalf of the respondents. He would submit that according to the respondents the show-cause notice has been issued within the due date and that the time to pass the order under Section 73(9) of the said Act is likely to expire on 28th February, 2025. Considering the above, no interim order should be granted in this case. 5. Having heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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