Case Law Details
Case Name : Gopal Samanta Vs Union of India & Ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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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 addressed the validity of notifications extending the time limit for tax recovery under Section 73(9) of the WBGST/CGST Act, 2017. The petitioner, represented by advocate Ray, challenged the notifications issued by the Central Board of Indirect Taxes and Customs on July 5, 2022, March 31, 2023, and December 28, 2023, arguing that they improperly extended the deadline for recovering unpaid taxes and wrongly availed input tax credits for
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