2024 (9) TMI 677

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....e State: Mr. T.M.Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Nilotpal Chatterjee ORDER 1. Pursuant to the order dated 16th May 2024, the petitioners had served a copy of the writ petition on the office of the Learned Advocate General, State of West Bengal as also the Senior Central Government Advocate, Ministry of Law and Justice since, according to the petitioners all services to t....

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....e the liability of the petitioners by issuing the show cause dated 8th December 2023 under Section 73(1) of the said Act for the tax period April 2018-March 2019. 4. According to the petitioners although, ordinarily no proceeding for the tax period April 2018- March 2019 could have been initiated against the petitioners after three years from due date for furnishing returns, however, in the pre....

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....itioners by referring to Section 168A of the said Act submits that the said Section has been introduced with effect from 31st March 2020, whereunder a power has been conferred on the government to extend the time limit prescribed or notified under the said Act, in special circumstances in respect of actions which cannot be completed or complied with due to force majeure. The aforesaid notification....

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....s for stay of the adjudication order dated 3rd April, 2024 and the consequential demand. 6. Mr. Siddiqui submits that the present writ petition cannot be decided without calling for affidavits. He submits that the respondents should be granted opportunity to file affidavit-in-opposition. 7. Having regard to the aforesaid, let affidavit-in-opposition to the present writ petition be filed with....