No extension of time limit for passing order under Section 73(9) of the CGST Act in absence of force majeure
The Hon’ble Calcutta High Court in the case of Amar Nath Jaiswal stayed the order till next date wherein the order was passed for 2019-20 on August 28, 2024 i.e. beyond the statutory time limit which was prescribed under Section 73(10) of the CGST Act