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TMI Blog2025 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... borty Mr. Saptak Sanyal ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order dated 28th August, 2024 passed under Section 73 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), in respect of the tax period April, 2019 to March, 2020, inter alia, on the ground that the order was passed beyond the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -20 till 28th February, 2021. According to her, by a further notification dated 28th February, 2021, the above period was extended till 31st March, 2021 and no further. According to her, the extension of the aforesaid period has the effect of enabling the authorities to pass an order under Section 73(9) of the said Act within the aforesaid extended period. In the instant case, however, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner being retrospectively cancelled. On a show cause being issued, the petitioner had duly responded to the same and had categorically stated that the purchases made with the suppliers whose registration had been cancelled retrospectively had been done in regular course of business and in good faith. To substantiate the same not only invoices of the above suppliers, but ledgers and eway bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents prays for an accommodation to take appropriate instruction with regard to the proper officer disallowing the contention of the petitioner in respect of only one of the suppliers namely, Shree Shyam Iron and Steel Trading Company without assigning any reasons therefor. 6. Having regard thereto, let this matter stand adjourned and be taken up for further consideration on 28th April, 2025. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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