2024 (7) TMI 1242

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....r. Yogendra Aldak and Mr. Kunal Kapoor, Advs. For the Respondents Through: Mr. Shubham Tyagi, SSC, CBIC and Mr. Saumya Singh, Adv. for R-1. Mr. Vinay Yadav, SPC for UOI. VIBHU BAKHRU, J. (ORAL) 1. The petitioner - an Indian health insurance company - has filed the present petition, inter alia, praying as under: "a). Issue a writ of certiorari or any other appropriate writ, order,....

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....ion 168A and Section 73 of the Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017;" 2. The petitioner is essentially aggrieved by the Order-in-Original dated 29.04.2024 (hereafter the impugned order) passed by respondent No. 3 whereby the petitioner has been held liable for tax aggregating Rs.17,09,10,077/-. 3. The petitioner has challenged the impugned order on ....

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....otification No.56/2023-Central Tax) dated 28.12.2023 (hereafter the impugned notification), whereby the time limit stipulated under Section 73 (10) of the CGST Act, for issuance of order under Section 73 (9) of the CGST Act for the financial year 2018-19 was extended upto 30.04.2024, and upto 31.08.2024 for the financial year 2019-2020. The petitioner claims that the issuance of the impugned notif....

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....a detailed reply contesting the proposed assessment. The impugned order rejects the contentions advanced by the petitioner in its reply by merely mentioning that the same were "the reply partially not satisfied". It is submitted that the impugned order is, thus, liable to be set aside. 7. Learned counsel appearing for respondent nos. 2&3 seeks to controvert the submissions made by the petitione....