2026 (3) TMI 902

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....hta, Adv., Mr. Suyog Bhave, Adv, Mr. Vishnu Kant, AOR. For the Respondent(s): Mr. S.D. Sanjay, ASG, Mr. Gurmeet Singh Makker, AOR, Mr. Aman Jha, Adv., Mr. Gaurav Arya, Adv., Mr. Mayank Pandey, Adv., Ms. Shalini Singh, Adv. ORDER 1. Delay condoned. 2. Exemption Applications are allowed. 3. Since the issues raised in both the captioned petitions are the same, the parties are also the ....

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....D/Tax/2024-58 dated 01.01.2024 respectively issued by the Respondent No. 3 i.e. the State of Rajasthan extending the time limit to determine the amount of tax, interest and penalty under Section 73(10) of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Rajasthan Goods and Services Tax Act, 2017 ("RGST Act") for FY 2019-20 till 31.08.2024 respectively. 6. The assessment orders date....

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....rder(s) by preferring appropriate statutory appeal(s) and time was also granted for the same. 9. In view of the aforesaid, we dispose of both these petitions permitting the petitioner to prefer an appropriate appeal before the Appellate Authority for the purpose of challenging the final assessment orders dated 23-7-2024 and 8-8-2024 and respectively. 10. We grant four weeks' time to the peti....