2024 (2) TMI 123 - HC - GST

Validity of circular dated 20.11.2017 (Annexure P-3) in which stay has been declined in a large number of cases at a subsequent point of time after noticing that the judgment of the Andhra Pradesh High Court had been stayed by the Apex Court in THE ASSISTANT COMMISSIONER (STATE TAXES) ANR. VERSUS M/S SRI DHANA LAKSHMI RAW AND BOILED RICE MILL ORS. 2022 (11) TMI 1442 - SC ORDER - HELD THAT - To come up for service of respondents No.2, 5 6 by way of dasti process for 25.01.2024 - In the meantime, proceedings may carry on but the final order may not be passed.

Summary

Issues involved:
The issues involved in the judgment are the pendency of a case challenging a circular dated 20.11.2017, the time-barred notices issued for the financial year 2018-19, and the challenge to notifications extending time limits under Section 168A of the Central Goods & Services Tax Act, 2017.

Challenge to Circular dated 20.11.2017:
The judgment discusses the pendency of a case titled M/s Midas Agro Foods Pvt. Ltd. Vs. Union of India & others, challenging a circular dated 20.11.2017. The stay granted earlier had been watered down due to subsequent developments, including the stay granted by the Apex Court on a judgment of the Andhra Pradesh High Court. The petitioner raised arguments regarding the time-barred show cause notices issued on 27.12.2023 for the financial year 2018-19.

Challenge to Notifications under Section 168A:
The petitioner challenged notifications dated 31.03.2023 & 28.12.2023 issued under Section 168A of the Central Goods & Services Tax Act, 2017. The challenge was based on the extension of time limits for passing orders under Section 73(10). The petitioner relied on interim orders from the Gujarat High Court and the Allahabad High Court, where similar challenges were being considered.

Court Proceedings:
During the court proceedings, Mr. Saurabh Kapoor, Addl.A.G. Punjab accepted notice on behalf of respondents No.1, 3 & 4 and requested time to file a reply. The court directed the service of respondents No.2, 5 & 6 for a future date. It was decided that proceedings could continue, but the final order should not be passed until further notice.

This summary highlights the key issues addressed in the judgment, including challenges to a circular and notifications under the Central Goods & Services Tax Act, 2017, along with the relevant court proceedings and decisions made during the case.