Haldia Nirman Project Private Limited Vs Additional Commissioner
Date: May 13, 2024
Subject Matter
Correctness of basis for invocation of the extended period cannot be called in question by invoking the extra-ordinary writ jurisdiction
Summary
The writ petition challenges an order dated January 31, 2024, issued under Section 74 of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017. The primary issue at stake is the validity of a show cause not…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, challenging the order dated 31 st January, 2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017 /West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 2. The primary challenge in the writ petition is with regard to i…