2025 (1) TMI 728

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.... For the Respondent No. 2 and 3 : Mr. Shashank Thakur, Deputy Advocate General. For the Respondent No. 4 : Mr. Maneesh Sharma, Advocate. JUDGMENT ON BOARD PER RAMESH SINHA, CHIEF JUSTICE 1. Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner, Mr. Ramakant Mishra, learned Deputy Solicitor General for the respondent No. 1, Mr. Shashank Thakur, learned Deputy Advocate General for the State/respondents No. 2 and 3 as well as Mr. Maneesh Sharma, learned counsel for the respondent No. 4. 2. The petitioner has prayed for the following relief(s): "(a) Issue a Writ of Mandamus or any other appropriate writ or order or direction thereby declaring the Notification No. 56/2023-Central Tax dated 28.12.2023 ("Impugn....

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....XURE-P/1 (d) Grant any such other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case." 3. The facts, in brief, as projected by the petitioner is that the petitioner Abhiram Marketing Services is a registered taxpayer with GSTIN 22AAICS2960C1ZP on the rolls of Respondent No. 3 under the provisions of CGST Act, 2017 and also under SGST Act, 2017. The petitioner was a dealer engaged in the business of trading stoves, ranges, grates and cookers etc. In view of COVID pandemic, the respondent No. 4 by exercising powers conferred under Section 168A of the Central Goods and Services Tax Act, 2017, vide notification No. 35/2020, Central Tax, dated 03.04.2020, has extended the time limit for complianc....

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....ral Tax, dated 3.4.2020, Notification No. 14/2021-Central Tax, dated 01.05.2021, Notification No. 13/2022-Central Tax, dated 05.07.2022 and Notification No. 9/2023-Central Tax, dated 31.3.2023, extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2019-20 till 31.8.2024, thereby extending the limitation for issuing show cause notice under Section 73 for the tax period 2019-20 from 31.03.2024 to 30.05.2024. However, it is pertinent to note here that no such corresponding notification was issued by the Respondent No.2 under Section 168A of the SGST Act. 4. Mr. Reddy submits that respondent No. 3 based on the records available on the GST portal has issued show cause notice d....

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....f Section 168A of the CGST Act to issue notification No. 56/2023, Central Tax, dated 28.12.2023 without there being any corresponding Notification issued under the SGST Act is illegal and without jurisdiction. Even there is no recommendation of the GST Council for issuing Notification No. 56/2023-CT and the invocation of Section 168A of the CGST Act multiple times in respect of same financial year is illegal and has been issued without competence. Mr. Reddy submits that similar proceedings have been stayed by this Hon'ble Court in WPT No. 25/2024 vide its interim order dated 21.03.2024. Further reliance is placed on the decision of the Gauhati High Court in M/s. Barkataki Print & Media Services, Dhrubajyoti Barkotoky & Others v. Union of In....