^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

HALDIA NIRMAN PROJECT PRIVATE LIMITED & ANOTHER vs. THE ADDITIONAL COMMISSIONER OF CGST & CX, HALDIA COMMISSIONERATE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Piyush Khaitan

Res. Counsel

Bhaskar Prosad Banerjee

Petitioner / Applicant	HALDIA NIRMAN PROJECT PRIVATE LIMITED & ANOTHER
Respondent	THE ADDITIONAL COMMISSIONER OF CGST & CX, HALDIA COMMISSIONERATE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 13, 2024
Order No.	WPA 10162 of 2024
Citation	2024(5) TAXREPLY 9817
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 74

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
1. The present writ petition has been filed, inter alia, challenging the order dated 31st 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 initiation of a proceeding by the Central Goods and Services Tax authorities by invoking the extended period as provided for under Section 74 (1) read with subsection (10) by issuing a show cause notice dated 2nd August, 2023 in respect of alleged violation for the financial year 2017-18 to 2021-22. 3. Mr. Kanodia, learned advocate representing the petitioners by drawing attention of this Court to the show cause notice dated 2nd August, 2023, submits that the said show cause notice has been issued beyond the ordinary period of limitation. According to him, certain bald statements have been made at paragraph 4 of the said show cause notice ....