2023 (4) TMI 904

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....T - HC<br>Dated:- 13-3-2023<br>WP ( C ) NO. 552 OF 2023 - -<br>GST<br>THE HONOURABLE MR. JUSTICE A. K. JAYASANKARAN NAMBIAR And THE HONOURABLE MR. JUSTICE MOHAMMED NIAS C. P. FOR THE PETITIONER : BY ADVS. YASH THOMAS MANNULLY SOMAN P. PAUL FOR THE RESPONDENT : BY SMT. M. M. JASIME , GP SRI. P. R. SREEJITH , SC JUDGMENT Mohammed Nias. C. P. J. The unsuccessful writ petitioner is the appell....

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....r the provisions of Section 168A of the CGST Act, the time period for issuance of an order for the financial year 2017-2018 has been extended upto 30.09.2023. The said notification relates only to the issuance of the order, and unless the show cause notice was issued within the time specified in sub-section (2) of Section 73 read with the provisions of sub-section (10) of Section 73, the entire pr....

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....ursuant to the permission granted by the learned single Judge, the appellant has already filed a statutory appeal. As the appellant had sought for availing the alternate remedy and has, in fact, availed it, we are not inclined to admit this writ appeal and hear the contentions of the appellant on merits. Learned Counsel for the appellant raises an apprehension that since the writ petition was dism....