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 examined the legality of extending the time limit for GST recovery orders based on recent notifications. The petitioner challenged the validity of notifications dated July 5, 2022, March 31, 2023, and December 28, 2023, which extended deadlines under Section 73(10) of the WBGST/CGST Act, 2017. The petitioner argued that these extensions were improperly applied since there was no force majeure at the relevant ti
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