GST: Sanjoy Mallick vs UOI- Jurisdictional issue GST: Calcutta HC Grants Interim Stay

Sanjoy Mallick Vs Union of India & Ors. (Calcutta High Court) In the case of Sanjoy Mallick vs Union of India & Ors., the Calcutta High Court addressed a jurisdictional issue regarding the extension of time limits for tax proceedings under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner contested the validity of notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) that extended the deadline for initiating tax recovery proceedings for the period April 2018 to March 2019. According to the petitioner, these notifications, includi...