2024 (9) TMI 1848

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....he petitioners. Mr. Anirban Ray, Ld.GP  Mr. T. M. Siddiqui  Mr. Tanoy Chakraborty  Mr. Saptak Sanyal  ... For the State. Mr. Kaushik Dey  Mr. Abhradip Maity  ... For the respondents CGST & CX 1. Challenging, inter alia, the show cause notice dated 24th July, 2024 issued under Section 74 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"), ....

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....limitation. In view thereof, he submits that the respondents may be restrained from giving effect or further effect to the aforesaid show cause notice. 3. Mr. Ray, learned Government Pleader appearing on behalf of the State respondents would submit that the matter in issue is yet to be decided. The matter is only at the show cause stage. At this stage, this Hon'ble Court ought not to interfere ....

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....he petitioners have made wilful misstatement. I find that in the instant case, the extended period of limitation has been invoked. Although, the respondents contend that the petitioners did not produce the desired documents, which is the foundation for invoking the extended period, I find that there is no other ground on which the extended period has been invoked. Since, the jurisdictional issue a....

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.... decide on the show cause notice after giving an opportunity of hearing to the petitioners in accordance with law, the final order thereof, shall neither be communicated nor be uploaded on the portal without leave of the Court. 11. Since, time to file reply to the aforesaid show cause has already expired during the pendency of the writ petition, I permit the petitioners to file their response t....