2025 (5) TMI 842

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....Kaushik Dey, Mr. K. K. Maiti ....for the CGST Authority Mr. A. Ray, Ld. G.P., Mr. T. M. Siddiqui, A.G.P., Mr. T. Chakraborty, Mr. S. Shaw, Mr. S. Sanyal ...for the State ORDER 1. Affidavit-of-service filed in court today be taken on record. 2. Mr. Kanodia learned advocate appearing for the petitioner, by placing reliance on the notifications dated 31st March, 2023 and 28th December, 2023 submi....

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....ce majeure. By referring to the order dated 27th August 2024, it is submitted that the show cause cum demand notice under Section 73 of the said Act was issued on 30th April, 2024 in respect of the tax period April 2019 to March 2020. Since, there was no force majeure prevailing then, the respondents could not have relied on the aforesaid notifications for extending the time for initiation of proc....

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....resent writ petition be filed within a period of four weeks from date. Reply thereto, if any, be filed within three weeks thereafter. 6. Taking into consideration the fact that a prima facie case has been made out by the petitioner, and the fact that a coordinate Bench of this Court by an order dated 13th February, 2024 in an identical matter in the case of OSL Exclusive (P.) Ltd. Union of India ....