GST time-extension notifications under challenge as Calcutta HC admits writ, seeks affidavits and grants interim stay on recovery.

A challenge was raised to notifications extending the time limit for passing an adjudication order under the GST law and to the consequential adjudication order, with the petitioner seeking interim protection. The Calcutta HC directed the matter to proceed on affidavits, admitted the writ petition, and granted interim relief by staying coercive recovery steps until 31 July 2024 or until further order, whichever was earlier. The document reflects that the dispute concerns the validity and effect of time-extension notifications and the immediate need for protection against recovery pending fuller consideration.

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Issues: Whether the challenge to the notifications extending the time limit for passing the adjudication order under section 73(9) of the GST law, and the consequential adjudication order, required consideration on affidavits and warranted interim protection.

Outcome: The writ petition was admitted, affidavits were directed to be exchanged, and coercive recovery steps were stayed till 31 July 2024 or until further order, whichever was earlier.

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