Maina Devi Choraria Vs Union of India
Date: April 1, 2024
Subject Matter
Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed
Summary
The case involves a petition against Notification No.09/2023-CT dated 31/03/2023 issued under Section 73(10) of the CGST Act, which extended the time limits for examining the annual return for the financial years 2017-18, 2018-19, and 2019-20. The pe…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. K.K. Medhi, learned counsel appearing on behalf of Mr. S.K. Medhi, learned CGC for respondent no.1; Mr. V. Choudhury, learned standing counsel for the Finance Department, respondent nos.2, 4 and 5; and Mr. S.C. Keyal, learned standing counsel for the CGST, respondent nos.3,…