Calcutta HC Entertains GST Writ as No ‘Force Majeure’ Shown for Section 168A Time Extension

Ramkrishna Banerjee Vs Deputy Commissioner of State Tax Srirampur Charge & Ors. (Calcutta High Court) The writ petition challenges an adjudication order dated August 11, 2024 passed under Section 73 of the WBGST Act, 2017 and CGST Act, 2017, whereby the petitioner was held liable to pay tax on several counts. The petitioner assails the order on multiple grounds, alleging that it suffers from incurable defects. The primary contention is that the impugned order was passed based on Notification No. 56 of 2023–Central Tax dated December 28, 2023 issued by the Central Board of Indirect Taxes ...