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GST - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Extension of time for issuance of order u/s 73(9) for recovery ...


Extension of time for tax recovery order contested. Affidavits required. Jurisdictional issue raised. Interim stay till Dec 2024.

Case Laws     GST

August 12, 2024

Extension of time for issuance of order u/s 73(9) for recovery of unpaid/short-paid tax or wrongly availed/utilized input tax credit. State GST authorities contend affidavits required. Jurisdictional issue raised, writ petition to be heard. Affidavit-in-opposition within 4 weeks, reply within 3 weeks thereafter. Prima facie case made out, interim stay on impugned demand order till December 2024 or further order. Liberty to mention after expiry of period for exchange of affidavits.

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