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    <title>2025 (5) TMI 842 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC granted interim protection against a GST demand and adjudication where the challenge centered on the validity of notifications extending limitation under Section 168A and the alleged absence of force majeure for issuing the notice and order for the relevant tax period. Treating the dispute as jurisdictional, the Court found a prima facie case for interim relief and noted that a coordinate Bench had already passed a limited interim order in an identical matter. The impugned demand was stayed until the end of December 2025 or until further order, and the writ petition was directed to proceed on affidavits.</description>
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      <description>The Calcutta HC granted interim protection against a GST demand and adjudication where the challenge centered on the validity of notifications extending limitation under Section 168A and the alleged absence of force majeure for issuing the notice and order for the relevant tax period. Treating the dispute as jurisdictional, the Court found a prima facie case for interim relief and noted that a coordinate Bench had already passed a limited interim order in an identical matter. The impugned demand was stayed until the end of December 2025 or until further order, and the writ petition was directed to proceed on affidavits.</description>
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