Calcutta HC Stays GST Demand; Questions Validity of Notifications Extending Section 73(10) Time Limit

Anmol Stainless Private Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) Calcutta High Court has granted a stay on a demand notice issued to Anmol Stainless Private Limited, citing a prima facie case against the validity of notifications that extended the limitation period for issuing show cause notices (SCNs) under the Goods and Services Tax (GST) regime. The court observed that the extension of time, purportedly under Section 168A of the WBGST/CGST Act, 2017, appeared questionable given the absence of “force majeure” circumstances at the time the SCN w...