OSL Exclusive Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)
In the case of OSL Exclusive Pvt. Ltd. vs Union of India & Ors., the petitioner challenged an adjudication order dated November 30, 2023, under the CGST/WBGST Act, 2017. This order was based on notifications issued on July 5, 2022, and March 31, 2023, which extended the time limit for passing orders under Section 73(9) of the Act. The petitioner argued that these notifications were arbitrary, illegal, and beyond the jurisdiction of the authorities. They further sought a declaration invalidating the notifications and contended that other High Courts had provided relief in similar cases by restraining recovery of demand.
After hearing the arguments, the Calcutta High Court found that the issues raised involved significant legal questions requiring detailed examination. The court acknowledged the petitioner’s prima facie case and granted interim relief by restraining authorities from taking coercive recovery actions until July 31, 2024, or further orders. The court directed both parties to file their affidavits within specified timelines and listed the matter for final hearing in July 2024.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Affidavit of service filed by the petitioner be kept with the record.
