2025 (5) TMI 137

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....tioners : Mr.Bijay Kumar Gupta, Adv. For the Respondents : Dr. Krishna Nandan Singh, Sr. Adv. (ASG) Mr. Anshuman Singh. Sr. SC, CGST Mr. Shivaditya Dhari Singh, Adv. For the State : Mr, Vikash Kumar, SC-11 ORDER ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following reliefs: " i) The demand order vide Process No- Nil dated 30.11.2023 (as contained as Annexxure-P-2) and Summary of demand order vide Reference No. ZD101123029705Y, dated 30.11.2023 (as contained in Annexure-P-2A) in form of DRC-07 passed by the Respondent No.-5 demanding tax, interest and penalty amounting to Rs. 9,76,879.00 under the IGST Rs. 5,52,642.)) under CGST and 5,52,642.00 BGST Act total amounting t....

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....aneously for granting any relief(s) to which the petitioner is otherwise entitled to. iv). For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the notification No.9/2023 CT dated 31.03.2023 extending the time limit specified under Section 73 (10) of the CGST Act, 2017 by virtue of the powers under section 168A of the Act is unjustified as extension has to be for special circumstances mentioned in the section itself. Having once extended the period by virtue of notification No.13/2022 CT dated 05.07.2022 there could be no subsequent extension as there is no such circumstances of force majeure in the month of Mar-2023. v) For issuing a writ of certiorari or any other appropriate writ quashing/ setting ....

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....notice has been issued under Section 73 on 25.09.2023. Further notice under Section 73(i), Act, 2017 read with Rule 142 (i) on 29.09.2023. Thereafter, proceeded to issue order of demand on 30.11.2023. Hence, there is a violation of Sub-section (8) of Section 73 or Act, 2017 insofar as issuing notice to notice dated 29.09.2023. The date on which the petitioner was asked to submit his reply on 5.10.2023 and his appearance on 5.10.2023. On this score, the writ petition is to be allowed. 4. Per contra, learned counsel for the respondent resisted the aforementioned contentions and submitted that for the year 2017-18 assessment deadline has been extended till 31.12.2023 in terms of the notification dated 21.03.2023. Notification 31.03.2023 (Anne....