2026 (8) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CE DEVASHIS BARUAH For the Petitioner(s): Ms. S. Sarkar, Advocate. For the Respondent(s): Mr. S. C. Keyal, SC, CGST, Mr. K. Jain, Advocate, Mr. B. Choudhury, SC, SGST. JUDGMENT AND ORDER (ORAL) Heard Ms. S. Sarkar, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Senior counsel assisted by Mr. K. Jain, the learned counsel appearing on behalf of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erms with Section 73(10) of the State Act inasmuch as, there was no notification issued in terms with Section 168A of the State Act thereby enlarging the period of limitation. The learned counsel for the Petitioner further submitted that though the Central Government had issued a Notification bearing No. 56/2023-Central Tax dated 28.12.2023, but the same cannot be applied qua the State Act and add....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stipulated in Section 73(10) of the State Act for passing an order under Section 73(9) of the State Act for the Financial Year 2018-19 ended on 31.12.2023. 8. Taking into account that the impugned order in the instant proceedings for the Financial Year 2018-19 was passed on 30.04.2024, the impugned order dated 30.04.2024 is contrary to the provisions of Section 73 of the State Act and as such c....