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<h1>Petitioner wins stay on tax demand order under Section 73(9) for input tax credit dispute</h1> <h3>M/s. Diamond Timber Industries Versus Superintendent of CGST & CX, Range-I, Singur CGST & CE Division, Howrah Commissionerate & Ors</h3> The petitioner challenged an order by the Superintendent of CGST & CX under Section 73(9) of the WBGST/CGST Act, 2017, arguing that new provisions ... Challenge to order passed by the Superintendent of CGST & CX Singur Division, Howrah Commissionerate under Section 73(9) of the WBGST/CGST Act, 2017 - HELD THAT:- Taking note of the provisions contained in Section 16(5) of the CGST Act, 2017 which has been inserted vide notification dated 16th August, 2024, the present writ petition is required to be heard. Since, the petitioner has been able to make out a prima facie case, the order dated 17th August, 2024 for the tax period August, 2019 to March, 2020 forming subject matter of challenge in the instant writ petition, shall remain stayed till the next date of hearing - List this matter under the same heading in the Combined Monthly list of January, 2025. The petitioner challenged an order passed by the Superintendent of CGST & CX Singur Division, Howrah Commissionerate under Section 73(9) of the WBGST/CGST Act, 2017. The petitioner argued that a new provision in the CGST Act allows input tax credit for certain financial years. The court found a prima facie case and stayed the order for the tax period August 2019 to March 2020 until the next hearing in January 2025.