2024 (9) TMI 1233

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.... the CGST Mr. Srijib Chakraborty Mr. Sachit Takukdar ...For the respondent no. 3 ORDER 1. Challenging the order dated 26th April 2024 passed by the proper officer under Section 73(9) of the WBGST / CGST Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has been filed. 2. Ms. Chakraborty, learned advocate appearing for the petitioner by drawing attention of thi....

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....e proceeds on the premise of the default committed by the petitioner in relation to the filing of returns beyond the prescribed period. By referring to the order passed by the proper officer dated 26th April 2024 she submits that in the instant case, the actual date of filing returns is 12th February 2020 and as such the petitioner is entitled to the benefit of insertion of sub-Section (5) to Sect....