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NIRANJAN SAHA vs. UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
H Betala
Res. Counsel
---

Petitioner / Applicant

NIRANJAN SAHA
Respondent UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Jul 17, 2024
Order No.

WP(C)/3502/2024

Citation

2024(7) TAXREPLY 11247
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ORDER

ORDER Heard Mr. H. Betala, learned counsel and Mr. A. Jain, learned counsel for the petitioner. Also heard Mr. H. Baruah, learned counsel for the respondent Nos. 2 and 5 and Ms. M. Deka, learned counsel for CGST. 2. The petitioner before this Court is aggrieved by the Notification 9/2023– C.T. dated 31.03.2023 and Notification No.56/2023-C.T. dated 28.12.2023 issued by the respondent No.1 under the provisions of Section 168A of the CGST Act extending the limitation and thereby issuing demand notice to the petitioner and thereafter passing the impugned order imposing taxes, penalty and interest on the writ petitioner by order dated 29.04.2024. 3. The learned counsel for the petitioner has challenged this Notification on the ground that ‘force majeure’ will not cover the COVID-19 pandemic situation, which was used as a ground for extension of the limitation prescribed under the statute and there by issuing the demand notice and passing the impugned order.....

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