2024 (8) TMI 647 - HC - GST

Improper Notification Use Challenged: Court Stays Tax Demand Until 2024 Under WBGST/CGST Act Pending Affidavits.

The HC of Calcutta allowed the writ petition challenging the improper use of notifications extending the tax recovery time limit under the WBGST/CGST Act, ... Extension of time limit as specified in Section 73(10) of the WBGST/CGST Act, 2017 - recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized - HELD THAT:- Taking into consideration the fact that a prima facie case has been made out by the petitioner, and the fact that a Coordinate Bench of this Court by an order dated 13th February, 2024 in an identical matter in the case of OSL EXCLUSIVE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2024 (3) TMI 1338 - CALCUTTA HIGH COURT] had been pleased to pass a limited interim order, it is proposed to stay the impugned demand made in the order dated 26th December 2023 as appearing at annexure P-7 to the writ petition till the end of December, 2024 or until further order whichever is earlier. Liberty to mention after expiry of the period for exchange of affidavits. The High Court of Calcutta heard a case regarding the extension of time limit for tax recovery under WBGST/CGST Act, 2017. The petitioner claimed that the notifications extending the time limit were used improperly. The court allowed the writ petition to proceed, with affidavits to be filed. A stay was granted on the tax demand until December 2024 or further order.