2025 (5) TMI 555

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....Advocate. For the Respondents: Mr. Anup Rattan, Advocate General with Mr. Navlesh Verma, Ms.Sharmila Patial, Mr. Sushant Kaprate, Additional Advocates General and Mr. Raj Negi, Deputy Advocate General, for respondents No. 1 & 4/State. Mr. Virbahadur Verma, Central Government Counsel, for respondent No.2. Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Mr. Gaurav Kumar, Mr. Hitansh Raj....

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....29.05.2024 (Annexure P-2) and impugned order dated 22.08.2024 (Annexure P-3) issued under Section 73 of the Act from taking any coercive action during the pendency of the Civil Writ Petition." 2. The subject matter of the challenge in this petition, whereby the legality, validity and propriety of Notification Nos. 9 and 56 of 2023, dated 31.03.2023 & 28.12.2023, respectively, are already under ....

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....GST Act"). 4. We have heard Dr. S. Muralidhar, the learned Senior Counsel appearing for the petitioner. 5. The issue that falls for the consideration of this Court is whether the time limit for adjudication of show cause notice and passing order under Section 73 of the GST Act and SGST Act (Telangana GST Act) for financial year 2019-2020 could have been extended by issuing the No....