2025 (5) TMI 138

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..... M. Siddiqui, AGP Ms. Tanoy Chakraborty Mr. Saptak Sanyal ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order dated 28th August, 2024 passed under Section 73 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), in respect of the tax period April, 2019 to March, 2020, inter alia, on the ground ....

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.... common portal for the financial year 2019-20 till 28th February, 2021. According to her, by a further notification dated 28th February, 2021, the above period was extended till 31st March, 2021 and no further. According to her, the extension of the aforesaid period has the effect of enabling the authorities to pass an order under Section 73(9) of the said Act within the aforesaid extended period.....

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....registration of the three suppliers of the petitioner being retrospectively cancelled. On a show cause being issued, the petitioner had duly responded to the same and had categorically stated that the purchases made with the suppliers whose registration had been cancelled retrospectively had been done in regular course of business and in good faith. To substantiate the same not only invoices of th....