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TUSHAR BUILDERS AND BKP INFRA LLP vs. DEPUTY COMMISSIONER OF STATE TAX PUNE & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Sanket S. Bora
Abhay H.bora
Res. Counsel
S. D. Vyas
Ketan Joshi

Petitioner / Applicant

TUSHAR BUILDERS AND BKP INFRA LLP
Respondent DEPUTY COMMISSIONER OF STATE TAX PUNE & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 29, 2025
Order No.

WRIT PETITION NO. 5610 OF 2025

Citation

2025(4) TAXREPLY 13218
Original Order
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ORDER

P.C. 1. The above Writ Petition challenges the Notification No. 56/2023-Central Tax dated 28th December, 2023 issued by Respondent No. 3 and the corresponding Notification No. 56/2023–State Tax dated 16th January, 2024 issued by Respondent No. 2. 2. One of the points on which these Notifications are challenged is that these Notifications extended the time for adjudication of the Show Cause Notice issued for the Financial Year 2019-2020, and according to the Petitioner, these dates can be extended only by exercising power under Section 168-A of the Central Goods and Services Act, 2017. 3. The point raised in this Petition is that these Notifications issued under Section 168-A of the Act have to be on the recommendation of the GST Council. Since these Notifications have not been issued on the recommendation of the GST Council, the Notifications itself are bad and void ab initio. According to the Petitioner, if these Notifications are quashed and set aside, then the i....

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Taxpayers have a choice to pay tax either, as per -  

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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