2025 (7) TMI 834

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....e State ORDER 1. Challenging the show-cause notice dated 28th October, 2024 issued under Section 73 (1) of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed. On 19th February, 2024 Mr. Akhter, learned advocate representing the petitioner led by Mr. Mainak Bose, learned senior advocate had made out a case that having regard to the provisi....

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....g less than three months from the expiry of three years from the due date of filing of the annual return in terms of Section 73(2) of the said Act, the show-cause was a non starter. It is, however, the respondents' contention that having regard to the provisions contained in sub-Rule 1A of Rule 80 of the WBGST/CGST Rules, 2017 (hereinafter referred to as the said Rules) which has been inserted in ....

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....refer an appeal therefrom. 3. Heard the learned advocates appearing for the respective parties and considered the materials on record. Prima facie, it would transpire that though ordinarily a show-cause notice having regard to Section 73(2) of the said Act is required to be issued at least three months prior to the expiry of the time limit specified in sub-Section 10 of Section 73 for issuance of....

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....shall however be at liberty to challenge the order dated 20th February, 2025 before appropriate forum in accordance with law. At this stage, Mr. Akhter would submit that since the matter was pending before this Court, the petitioner did not prefer an appeal and in the interregnum, the time to prefer the appeal has expired. 5. Considering the pendency of the writ petition and the issues raised her....