GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]
The petitioner claims that the petitioner had closed down its business and surrendered its GSTIN in the year 2020. As such, it was difficult to give its response within a short time.
By Manu Sharma - On March 6, 2024 10:01 pm - 2 mins read
A Single Bench of the Calcutta High Court has quashed an order issued under Section 73(9) of the Goods and Services Tax Act, 2017, for non-consideration of hearing extension/adjournment application submitted by the petitioner. A Show-cause under Section 73(1) of the GST Act had been issued against the petitioner. The respondent no.1 had granted liberty…
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