2024 (5) TMI 1376

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....r Mr. T.M.Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal ...For the State ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed inter alia, challenging a show cause notice dated 28th March 2024 issued under Section 73(1) of the WBGST & CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax perio....

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....had been extended, had caused the show-cause notice dated 28th March, 2024 to be issued. 4. Ms. Agwaral, by referring to Section 168A of the said Act which came into force with effect from 31st March 2020, submits that a power has been conferred on the government to extend the time limit prescribed or notified under the Act in special circumstances in respect of actions which cannot be completed ....

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....that if this Court is pleased to permit the proper officer to conclude the proceeding, an opportunity should be granted to the petitioner to file its response to the show cause notice. 6. Mr. Siddiqui, learned advocate appearing for the respondent nos. 1 to 3 prays for leave to file affidavit-in-opposition. He submits that this Court should not injunct the proper officer from proceeding with hear....

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....le the response by the petitioner is extended by a period of four weeks from date. If the petitioner files its response within the afforded extended period, the same shall be taken into consideration by the proper officer. 10. The proper officer being otherwise obliged to, shall afford an opportunity of hearing to the petitioner in connection with the response filed by the petitioner. For the afo....