2024 (9) TMI 97

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....ndent CGST Authority : Mr. Kaushik Dey, Ms. Aishwarya Raijashree. For the State : Mr. Anirban Ray, Ld. GP, Md. T.M. Siddiqui, Mr. Tanmoy Chakborty, Mr. Saptak Sanyal. For the UOI : Mr. Ashoke Kr. Bhowmik, Mr. Ayanabha Raha. 1. At the very outset, Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that he has instruction not to press Prayer-A and confines the chall....

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.... October, 2019 for the months December 2018 to March, 2019. 4. By placing before this Court the Finance bill no.2, 2024 bill being bill No. 55 of 2024, it is submitted that the said bill as introduced in the Lok Sabha in Clause 114 thereof, a provision has been made by proposing an amendment to Section 16 (4) of the said Act, so as to entitle the registered persons under the said Act to benefit o....

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....dinarily this Court ought not to interfere, however if this Court is inclined to admit the writ petition, appropriate protection may be afforded to the respondents. 7. Having heard the learned Advocates appearing for the respective parties and taking note that a sum of Rs. 63,28,114/- was found to be reversible, as would appear from the show cause notice, for reasons of the petitioners having ava....

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....f a major part of the determination made under Section 73 of the said Act for the Financial Year 2018-19. Such interim order is necessary to avoid multiplicity of judicial proceedings. 8. Having regard thereto, but taking note of the fact that the aforesaid Financial bill is yet to become an Act of Parliament, it would be prudent at this stage to direct the petitioners to secure at least a part o....