2025 (4) TMI 1168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent No. 1: Mr. Jitendra B. Mishra a/w Mr. Rupesh Dubey. For the State/ Respondent Nos. 2 to 4: Ms. Prachi Tatake, Addl. G.P.. P. C. 1. The above Writ Petition has been placed on board seeking certain amendments as per the draft amendment tendered to the Court. Having heard the learned counsel for the parties and pursuing the amendment sought, we find that the amendments are sought at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 16th January, 2024 issued by Respondent No. 2 (State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order dated 12th August, 2024 passed by Respondent No. 4 under Section 73 (9) of the MGST Act. 3. The short point in this Writ Petition is that the Notifications iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. The reason why the impugned order is challenged, is because if the Notifications dated 28th December, 2023 and 16th January, 2024 are set aside, then, as a corollary, the impugned Order would also have to go, as the same is passed beyond the extended period prescribed by the Notifications dated 31 March 2023 and 24th May, 2023 respectively. 5. We find that in similar matters [starting f....