2024 (3) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K.Maiti Ms. Ekta Sinha ...For the respondent nos. 4 and 5 ORDER 1. Considering the nature of urgency involved, the present writ application has been taken up for consideration. 2. The present writ application has been filed, inter alia, in effect challenging the show cause notice dated 15th January 2024 issued under Section 73 of the CGST/WBGST Act 2017 (hereinafter referred to as the "GST A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... GST Act which the petitioner claims to have come into force with effect from 31st March, 2020, it is submitted that a power has been conferred on the Government to extend time limit prescribed or notified under the Act in special circumstances in respect of actions which cannot be completed or complied with due to force majeure. 6. According to Mr. Ghosh, the show cause notice dated 15th January....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espectively. They jointly pray for adjournment for filing affidavits. It is submitted that no order, staying the operation of the show cause notice should be passed at this stage as there is no response to the show cause. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. 9. Taking into consideration the fact that a jurisdictional issue ha....