Gopal Samanta Vs Union of India & Ors. (Calcutta High Court)
In the case of Gopal Samanta Vs Union of India & Ors., the Calcutta High Court examined the legality of extending the time limit for GST recovery orders based on recent notifications. The petitioner challenged the validity of notifications dated July 5, 2022, March 31, 2023, and December 28, 2023, which extended deadlines under Section 73(10) of the WBGST/CGST Act, 2017. The petitioner argued that these extensions were improperly applied since there was no force majeure at the relevant time and claimed that the issuance of the show cause notice and adjudication order was a misuse of authority. The court acknowledged the petitioner’s claim and decided to stay the demand made in the order dated February 26, 2024, until December 2024 or further notice. The State GST authorities were granted time to file affidavits-in-opposition, and the case will be heard further after the affidavits are exchanged.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of service filed in Court today is retained with the record.
2. Ray, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 5th July 2022, 318t March 2023 and 28th December 2023 submits that the Central Board of Indirect Taxes and Customs by the aforesaid notifications have extended the time limit as specified in Section 73(10) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for issuance of the order under Section 73(9) of the said Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified in the said notifications.
