2024 (8) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ahu ...For the State ORDER 1. Affidavits of service filed in Court today is retained with the record. 2. Mr. Ray, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 5th July 2022, 31st March 2023 and 28th December 2023 submits that the Central Board of Indirect Taxes and Customs by the aforesaid notifications have extended the time limit as speci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice under Section 73 of the said Act was issued on 1st September 2023 in respect of the tax period February 2018 to March 2018. Since, there was no force majeure prevailing then, the respondents could not have relied on the aforesaid notifications for extending the time for initiation of proceeding in September 2023. According to the petitioner the aforesaid notifications as also the aforesaid s....