9911796707
TMI Blog2025 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023-State Tax dated 24th May, 2023 and Notification No. 56/2023 dated 16th January, 2024 issued by Respondent No. 1 (State of Maharashtra) exercising powers under Section 168A of the Central Goods and Service Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order No. MUM-NOD-C-133 (Old: MUM-VAT-C-841)/Colaba-701/GST Audit/Order DRC-07/2019-20/ Precaution Properties Pvt. Ltd./2024-25 B-186 dated 31st August, 2024 issued in from GST DRC-07 passed by Respondent No. 3 under section 73 (9) of the CGST Act. 2. The short point in this Writ Petition is that the Notifications issued under Section 168A, extending the time limits specified under the CGST Act, are wholly illegal and ultra vires. The main grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred. He submitted that the Order of the Telangana High Court has been challenged before the Hon'ble Supreme Court and now the Supreme Court is seized of the matter. He therefore, submitted that this Writ Petition be admitted, rule be issued, and interim relief be granted. 5. On the other hand, the learned AGP appearing on behalf of the State submitted that Section 168A was brought into force by virtue of the Taxation and other Laws (Relaxation and Amendment of Certain Provision) Act, 2020. Section 168A was enacted specifically to deal with cases like wars and pandemics etc, and which would include the Covid-19 Pandemic. He submitted that once this is the provision, and the fact that the Covid-19 Pandemic would be a force majeur event [as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary 2024 are set aside), we find that a strong prima facie case is made out for granting interim relief to the Petitioner. In these circumstances, there will be interim relief in terms of prayer clause (e) which reads thus:- "that pending the hearing and final disposal of this petition, this Hon'ble Court be pleased to direct the respondents by themselves, their officers, subordinated, servants and agents by an interim order and injunction to refrain from acting upon or taking any further steps or proceedings in pursuance of and/or in furtherance Order-in-Original No. MUM-NOD-C-113 (old: MUM-VAT-C-841)/Colaba_701/GST Audit/Order DRC-07/2019-20/ Precaution Properties Pvt Ltd/2024-25 B-186 Mumbai dated 31.08.2024 passed by the respondent n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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