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TMI Blog2025 (4) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 16th January 2025 passed by the proper officer under Section 74 of the WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act"), in respect of the tax period March 2019 to May 2019 the summary whereof appears to have been subsequently uploaded on the portal on 4th February 2025. 4. Mr. Shraff, learned advocate appearing in support of the instant writ petition by drawing attention of this Court to the show-cause-cum-demand notice issued on 30th September 2022 submits that there was no scope to invoke the extended period of limitation having regard to the nature of the show cause notice. According to him, mere delayed payment of GST cannot attract the provisions of the extended period under Section 74 of the said Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Raipur reported in 2013 (288) E.L.T. 161 (S.C.) * Unreported judgment delivered by the Hon'ble Division Bench of this Court presided over by the Hon'ble the Chief Justice in MAT 982 of 2023 in the case of The Statesman Limited versus Joint Commissioner, Central Goods and Service Tax 6. It is also submitted that the petitioner all along had adequate balance in the credit ledger to discharge its liability and as such, the claim made by the respondents in the show cause that the petitioner had claimed and utilized ITC only on the invoices issued by the non-existing entities, was also not justified. 7. Mr. Dey, learned advocate appearing for the respondent no. 1 submits that the show cause notice was issued in the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the learned advocates appearing for the respective parties and considered the materials on record. 10. At the very outset, I must note that the petitioner came forward to challenge the order in original dated 16th January 2025 though, the record reveals that the show cause notice was issued on 30th September 2022, invoking the extended period of limitation under Section 74 of the said Act. It appears that the extended period of limitation was invoked on two separate grounds. 11. Firstly, with regard to the issue of utilization of ITC only on the invoices issued by the non-existent entities as recorded in the show-cause, without receiving any goods against those invoices. The show cause notice further spelt out that had the officers not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been necessary for this Court to respond to the same, especially when an efficacious alternative remedy in this regard has been provided for. However, since the petitioner has raised this issued, this Court proceeds to deal with such issue. Admittedly, in this case, prima facie, though, it would transpire that only after an investigation was launched, the payments were made. It is not the case of the petitioner that the petitioner had made payment even prior to launching of such investigation, for the respondents to not issue any demand cum show cause. However, the distinction that has been drawn by the petitioner with regard to the authority of the respondents to issue the show cause subsequent to payment, in my view is best left to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, the same shall be decided in accordance with law without being influenced by any of the observations made hereinabove. 18. At this stage, Mr. Shraff submitted that having regard to the pendency of the present writ petition, this Court may be pleased to exclude the period for which the writ petition was pending before this Court or in the alternative, extend the period for filing of the appeal by a period of one month from date. I find that the instant writ petition has been filed on 5th March 2025. Having regard thereto, I am of the view that the period between the date of filing of the writ petition and the date of passing of this order shall stand excluded for computing the period of limitation for filing of the appeal 19. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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