Gopal Samanta Vs Union of India
Date: August 5, 2024
Subject Matter
Validity of notifications extending the time limit for tax recovery under Section 73(9)
Summary
In the case of Gopal Samanta vs. Union of India & Ors., the Calcutta High Court evaluated the validity of certain notifications issued by the Central Board of Indirect Taxes and Customs that extended the time for tax recovery under the WBGST/CGST…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavits of service filed in Court today is retained with the record. 2. Ray, learned advocate appearing for the petitioner, by placing reliance on the notifications dated 5 th July 2022 , 31 st March 2023 and 28 th December 2023 submits that the Central Board of Indirect Taxes and Customs by the aforesaid notifications have extended the…