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GOPAL SAMANTA vs. THE UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Himangshu Kumar Ray

Amales Ray

Subhasis Podder

Res. Counsel

Shankar Banerjee

A. Rajyashree

Petitioner / Applicant	GOPAL SAMANTA
Respondent	THE UNION OF INDIA & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 7, 2024
Order No.	W. P. A. 15423 of 2024
Citation	2024(8) TAXREPLY 10488
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ORDER
ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Mr. Ray, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 5th July 2022, 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 said Act in special circums....