2024 (8) TMI 698

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....... for the State Ms. Smita Das De, .... For the UOI ORDER 1. Affidavits of service filed in Court today is retained with the record. 2. Mr. Ghosh, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 31st March 2023 and 28th December 2023 submits that the Central Board of Indirect Taxes and Customs by the aforesaid notifications have extended t....

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.... cum demand notice under Section 73 of the said Act was issued on 28th December, 2023 in respect of the tax period April 2018 to March 2019. 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 December 2023. According to the petitioner the aforesaid notifications as also the a....

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....s also on the office of Learned Advocate General, High Court at Calcutta. 6. Having regard to the aforesaid and since a jurisdictional issue has been raised, the writ petition shall be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of four weeks from date. Reply thereto, if any, be filed within three weeks thereafter. 7. Taking into consideration the....