9911796707
TMI Blog2024 (5) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... it specified under sub-section [10] of Section 73 of the CGST Act 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sort to the factor of Covid-19 pandemic in order to recommend and 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 vide Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Standing Counsel, Finance and Taxation Department has appeared and accepted notice on behalf of 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal order shall be passed and if final order is passed already, no recovery is to be effected. The said interim orders are stated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
