Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to complete instructions and file necessary affidavit. No coercive action against the petitioner until the next hearing on 12.06.2024.....