2024 (3) TMI 114

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....tak Sanyal ...For the State Mr. K.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 201....

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....023. 5. By referring to Section 168A of the 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.....

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....arance for the State and respondent nos. 4 and 5 respectively. 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....