Calcutta High Court Stays GST Assessment Order Over Limitation Period Dispute

Amar Nath Jaiswal Vs Assistant Commissioner of State Tax (Calcutta High Court) In a significant development concerning GST assessments, the Calcutta High Court has granted an interim stay on an assessment order issued to Amar Nath Jaiswal for the tax period April 2019 to March 2020. The petitioner challenged the order, arguing it was passed beyond the statutory limitation period stipulated under Section 73(10) of the West Bengal/Central Goods and Services Tax Act, 2017. The crux of the petitioner’s argument centers on the application of Section 168A of the GST Act, which allows the gover...