2026 (1) TMI 1388

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....r. Dev Kumar Agarwal, Mr. Abhilash Mishra For the CGST authorities : Mr. Uday Shankar Bhattacharya, Mr. Anurag Ray ORDER This writ petition assails an order in original dated January 31, 2025 passed by the Joint Commissioner, Central Tax, Haldia CGST & CX Commissionerate under Section 74 of the CGST Act, 2017/WBGST Act, 2017 (hereinafter referred to as the 'said Act of 2017'). 2. Mr. S....

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....t on the basis of invoices purported to have been issued by the nonexistent entities. It is submitted that in support of the allegation pertaining to the non-existent entities relating which the extended period was invoked, the petitioners have already paid the taxes. It is submitted that as regards the other contention of the CGST authorities regarding violation of other provisions of the said Ac....

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.... the claims made by the CGST authorities. He seeks time to take instructions in the matter in order to make further submissions. 6. Having heard learned Advocates for the respective parties and having considered the material on record, this Court is of the prima facie view that the specific reference of invocation of extended period by the responder in the show cause notice to the contention th....