9911796707
TMI Blog2024 (5) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ITIONER : MR. R S MISHRA FOR THE RESPONDENT : DY. S. G. I. ORDER Heard Ms. B. Sarma, learned counsel for the petitioner; Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3; and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for issuance of an Order under sub-section [9] of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating inter alia to the periods, Financial Year : 2018-2019 and Financial Year : 2019-2020 have been extended upto 30.04.2024 and 31.08.2024 respectively. It is on the basis of the said Notifications, a Demand-cum-Show Cause Notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government extend the time limit under sub-section [10] of Section 73 of the CGST Act, 2017. 5. The learned counsel for the petitioner has also contended that the Hon'ble Allahabad High Court, the Hon'ble Gujarat High Court, the Hon'ble Punjab & Haryana High Court, the Hon'ble Madras High Court and this Court, have granted interim protection to the noticees, similarly situated like th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f all the respondent nos. 4 & 5, no formal notices need to be issued to the said respondents. The learned counsel for the petitioner shall, however, furnish requisite nos. of extra copies of the writ petition along with annexures, to Mr. Phukan, Mr. Keyal and Mr. Choudhury within 3 [three] working days from today. 9. In the Explanation to Section 168A of the CGST Act, 2017, the expression 'force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated to be in operation till date. 11. Having considered the above aspects, including the nature of orders passed by the Hon'ble Allahabad High Court, the Hon'ble Gujarat High Court, the Hon'ble Punjab & Haryana High Court, the Hon'ble Madras High Court and this Court; as the Order-in-Original has already been passed; and taking note of the fact that similar issues are being examined by differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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