TUSHAR BUILDERS & BKP INFRA LLP v. DEPUTY COMMISSIONER OF STATE TAX PUNE & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
TUSHAR BUILDERS & BKP INFRA LLP
v.
DEPUTY COMMISSIONER OF STATE TAX PUNE & ORS.
WRIT PETITION No. 5610 of 2025 dated 29.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 168A
Decision : Interim
Challenge to Notifications extending limitation under Section 73 – Notifications No. 56/2023-CT dated 28.12.2023 & 56/2023-ST dated 16.01.2024 issued under Section 168A without GST Council recommendation – SCN issued for FY 2019-20 beyond three months prior to extended deadline of 31.08.2024 under Section 73(2) – Adjudication order demands tax already paid – Same officer conducted audit, issued SCN and passed order raising conflict of interest – Held: Prima facie case made out – Effect and operation of impugned order stayed till further orders – Respondents to file reply affidavits within four weeks – Matter listed for 12.06.2025 with analogous petition.
Represented By:
Counsel for the Petitioner: Sanket S. Bora with Adv Abhay H.Bora i/b. SPCM Legal
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