9911796707
TMI Blog2025 (3) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Goods and Services Tax Act, 2017 - extension of time limit for passing the orders under Section 73 of the CGST Act - HELD THAT:- The impugned order dated 22.12.2023 passed by the respondent No.8 is set aside. The matter is remitted to the respondent No.8 to decide the matter afresh in accordance with the provisions of Section 16 of the CGST Act, as amended, after providing an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act. The petitioner has also prayed for quashing and setting aside of the order dated 22.12.2023 issued by the respondent No.8 under the provisions of the CGST Act. It is submitted by learned counsel for the petitioner that with the insertion of sub-section (5) in Section 16 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity concerned for deciding the issue afresh in accordance with the provisions of the CGST Act, including the new amendment introduced in Section 16(5) of the CGST Act. In view of the above submissions made by the learned counsel appearing for the parties, the impugned order dated 22.12.2023 passed by the respondent No.8 is set aside. The matter is remitted to the respondent No.8 to decide the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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