2024 (9) TMI 97

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..... Piyush Khaitan. For the respondent 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 ....

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....ber, 2019, the said GSTR-3B was filed on 31st 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 reg....

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....h the aforesaid order is an appealable order and ordinarily 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 ca....

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.... order, as the finance bill no.2 of 2024 takes care of 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 stag....