The High Court addressed the issue of extension of limitation ...

Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.

Case Laws GST

June 8, 2024

The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to complete instructions and file necessary affidavit. No coercive action against the petitioner until the next hearing on 12.06.2024.

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The High Court addressed the issue of extension of limitation ...

Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.

Case Laws GST

June 8, 2024

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