https://www.taxtmi.com/caselaws?id=769460 The HC dismissed a writ petition challenging an order under Section 74 of the WBGST/CGST Act, 2017 regarding extended limitation period. The petitioner made payments only after investigation commenced, not prior to it. The court held that the distinction regarding authority to issue show cause notices after payment should be decided by appellate authorities, particularly since the petitioner failed to contemporaneously challenge the show cause notice dated 30th September 2022. The court excluded the period between writ petition filing and order date from limitation computation for appeal purposes. Petition disposed of. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769460 The HC dismissed a writ petition challenging an order under Section 74 of the WBGST/CGST Act, 2017 regarding extended limitation period. The petitioner made payments only after investigation commenced, not prior to it. The court held that the distinction regarding authority to issue show cause notices after payment should be decided by appellate authorities, particularly since the petitioner failed to contemporaneously challenge the show cause notice dated 30th September 2022. The court excluded the period between writ petition filing and order date from limitation computation for appeal purposes. Petition disposed of. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769460