Alleged Arbitrary & illegal GST notifications: Calcutta HC stays recovery

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...