Challenge to order u/s 74 of CGST Act/WBGST Act - Extended period invoked for proceeding initiation upheld. Petition dismissed.

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....The High Court dismissed a challenge to an order u/s 74 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017. The court held that the extended period was justified, and the proper officer's consideration of the response cannot be questioned in a writ petition. Referring to previous cases, the court emphasized that the extended period cannot be invoked without clear allegations of wilful misstatement, suppression of fact, fraud, or collusion. The authorities had provided clear basis for invoking the extended period due to fraudulent availment of input tax credit. The petitioners cannot question the findings or sufficiency of allegations through writ jurisdiction. The petition was dismissed.....