2025 (4) TMI 1515

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..... ryak Dutta ....for the UOI ORDER 1. Challenging the order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 28th June, 2024 in respect of tax period January 2020 to March 2020, the instant writ petition has been filed. The issue involved is with regard to the belated filing of returns under Section 39 of the said Act and the consequential effect .....

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..... ly submit by placing before this Court the relevant notification dated 16th August, 2024 published in the gazette of India and the notification dated 10th January, 2025 published in the Kolkata Gazette whereby, the CGST Act 2017 and the West Bengal GST Act, 2017 have been amended so as to incorporate therein sub-Section 5 after Section 16(4) which has an overriding effect on Section 16(4) of the s .....

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