Whether the adjournments granted for ASMT-10 proceedings be clubbed together to calculate the maximum permissible adjournments for proceedings u/s 73 of the Act?
The Honorable Calcutta High Court in the case of Pioneer Co-operative Car Parking Servicing and Construction Society Ltd. disposed of the writ petition holding that the adjournments granted for the notice issued u/s 61 cannot be clubbed together with proceedings u/s 73 of the CGST Act, 2017.