Recovery Stayed in Challenge to GST Time-Limit Extension Notifications; Partial Deposit Ordered

Prakriti Eminent Height LLP Vs Senior Joint Commissioner of Revenue & Ors (Calcutta High Court) The petitioner challenged an order dated August 2, 2024 passed under Section 107 of the West Bengal GST Act, 2017, by which its appeal against an adjudication order dated May 2, 2023 under Section 73 of the Act was dismissed. The petitioner contended that proceedings under Section 73 could not have been initiated for the relevant tax period after expiry of three years from the due date of furnishing returns. It was argued that the authorities relied on notifications dated July 5, 2022 and August...