2025 (2) TMI 360

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.... W A MAJUMDAR,MS. Z R MAJUMDAR,MR. B J DAS FOR THE RESPONDENT : DY.S.G.I., SC, FINANCE AND TAXATION,MR. S C KEYAL,SC, GST ORDER Heard Dr. P. Agarwal, learned counsel for the petitioner; Mr. S.C. Keyal, learned Standing Counsel, GST for the respondent nos. 1, 2 & 3; and Mr. H. Baruah, learned counsel representing Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for the re....

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.... under subsection [9] of Section 73 of the CGST/SGST Act for recovery of tax not paid or what paid or short paid or of input tax credit wrongly availed or utilized, relating to the Financial Year : 2019-2020 was extended upto 31.08.2024. 3. The learned counsel for the petitioner has submitted that the Notification no. 56/2023- Central Tax dated 28.12.2023 has already been set aside by this Court ....