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ARUP MALLICK vs. COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Partha Sen
Debasish Ghosh
Res. Counsel
Anirban Roy
T. M. Siddiqui

Petitioner / Applicant

ARUP MALLICK
Respondent COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 30, 2024
Order No.

WPA 12825 of 2024

Citation

2024(7) TAXREPLY 10496
Original Order
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ORDER

ORDER 1. Affidavits of service filed in Court today is retained with the record. 2. Mr. Ghosh, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 31st March 2023 and 28th December 2023 submits that the Central Board of Indirect Taxes and Customs by the aforesaid notifications have extended the time limit as specified in Section 73(10) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for issuance of the order under Section 73(9) of the said Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified in the said notifications. 3. By referring to Section 168A of the said Act the petitioner claims that the said section has been introduced with effect from 31st March, 2020, whereunder a power has been conferred on the government to extend the time limit prescribed or notified under the Act in special circumstances in respect ....

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