GST Recovery Stayed Due to Improper Invocation of Extended Limitation Period

Silverton Metals Pvt. Ltd. & Anr Vs Joint Commissioner (Calcutta High Court) The writ petition challenges an order in original dated January 31, 2025, passed by the Joint Commissioner, Central Tax, Haldia CGST & CX Commissionerate under Section 74 of the CGST Act, 2017/WBGST Act, 2017. The petitioners contend that the order suffers from gross jurisdictional errors due to improper invocation of the extended limitation period of five years under Section 74. Counsel for the petitioners argued that Section 74 was invoked only to take advantage of the extended period, even though the facts ...