Jurisdictional challenge to GST demand stayed on prima facie case over extension of limitation without force majeure.

A jurisdictional challenge was raised to notices and an adjudication order under Section 73, on the basis that the time to pass the order had been extended under Section 168A without the requisite force majeure circumstances and that a valuable right had accrued. The HC found a prima facie case for interim protection and noted that a coordinate Bench had already granted limited relief in an identical matter. The impugned demand in the order dated 15 April 2024 was stayed until the end of November 2024 or further order, and affidavits were directed to be exchanged for continued hearing.

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Issues: Whether the impugned demand and proceedings based on extension of time under Section 168A of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 warranted interim protection pending exchange of affidavits.

Analysis: A jurisdictional challenge was raised to the notices and adjudication order issued under Section 73, with the petitioner asserting that the time for passing the order had been extended without the requisite force majeure circumstances and that a valuable right had accrued. The Court found that a prima facie case had been made out and noted that a coordinate Bench had already granted limited interim protection in an identical matter.

Outcome: The impugned demand in the order dated 15 April 2024 was stayed till the end of November 2024 or until further order, whichever was earlier, and affidavits were directed to be exchanged for further hearing.

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