GST DAILY – 504 : Demand stayed as assessee challenged SCN issued under extended Section 73(9) timeline citing lack of force majeure: HC

THE HIGH COURT AT CALCUTTA Anmol Stainless Pvt. Ltd. V/s Deputy Commissioner of State Tax, Serampore Charge

, decided on 5-5-2025

👉 Issue:-

✔️ Can any demand order would be stayed on as SCN issued under extended Section 73(9) timeline citing lack of force majeure?

👉 The Hon’ble High Court Judgement:-

✔️ Where show cause cum demand notice was issued in respect of period April, 2019 to March, 2020 as late as on 30-4-2024 in view of Notification Nos. 9/2023-CT and 56/2023-CT by which time limit for issuance of order under section 73(9) was extended while assessee challenged same on ground that there was no force majeure prevailing at relevant time and, hence, respondents could not have relied on these Notifications, there was prima facie case; affidavit-in-opposition to writ petition was to be filed and demand was to be stayed.

Section 73, read with section 168A, of Central Goods and Services Tax Act, 2017