#GSTJudgement #CGSTAct #TaxUpdate #GSTIndia #Section73 #ForceMajeure #CalcuttaHighCourt #GSTLitigation #IndirectTax #GSTCompliance

No Extension of Time Limit Under Section 73(9) of CGST Act Without Force Majeure: Calcutta High Court

📌 Background of the Case Mr. Amar Nath Jaiswal ("the Petitioner") received a Show Cause Notice (SCN) concerning transactions during FY 2019–20. He responded by stating that purchases were made…