2024 (2) TMI 761

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....ement / Order / Decisions)<br>Dated:- 12-2-2024<br>Case No. : WP(C)/529/2024 - -<br>GST<br>Honourable Mr. Justice Manish Choudhury For the Petitioner : Mr Ankit Kanodia For the Respondent : SC, GST ORDER Heard Mr. A. Kanodia, learned counsel for the petitioner through virtual mode, assisted by Mr. P. Das, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, ....

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....for issuance of an order under sub-section [9] of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating inter alia to the period, that is, Financial Year : 2018-2019 has been extended upto 31.03.2024. It is on the basis of the said Notification, the Demand-cum-Show Cause Notice dated 21.12.2023 has been issued asking the petitioner to sh....

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....ouncil to take resort to the factor of Covid- 19 pandemic in order to extend the time limit under sub-section [10] of Section 73 of the CGST Act, 2017. 4. The learned counsel for the petitioner has also contended that the Hon'ble Allahabad High Court vide Annexure-IV Order, the Hon'ble Gujarat High Court vide Annexure-V Order, the Hon'ble Punjab & Haryana High Court vide Annexure-VI Order, and ....

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....e implementation of any of the provisions of the Act. It is noticed that the time limit under sub-section [10] of Section 73 of the SGCT Act was extended once prior to the Notification dated 31.03.2023. 8. The Hon'ble Allahabad High Court vide Annexure-IV Order, the Hon'ble Gujarat High Court vide Annexure-V Order, the Hon'ble Punjab & Haryana High Court vide Annexure-VI Order, and the Hon'ble ....