2024 (9) TMI 1350

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....BLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Mr. RS Mishra For the Respondent(s): Ms. K Phukan CGC Mr. SC Keyal. For the CGST : Mr. B Gogoi, Standing Counsel, Finance and Taxation Department, Govt. of Assam ORDER PER Heard Mr. RS Mishra, the learned counsel appearing on behalf of the petitioner. Ms. K Phukan, the learned counsel appears on behalf of the Union of India, Mr.....

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....rs from the due date of filing of the annual returns. 3. The learned counsel submitted that there is no extension granted for the financial year 2018-19 beyond 30.04.2024 and as such the impugned order dated 04.05.2024 is beyond limitation and accordingly without jurisdiction. 4. This Court had duly heard the learned counsels appearing on behalf of the parties and has given anxious considera....