2024 (6) TMI 340 - HC - GST

Extension of limitation for assessment u/s 74 or issuing SCN. Notification No. 09/2023 issued by the authorities of CGST dated 31.03.2023 - during the currency of the writ petition, the interim orders was issued - order issued by the respondent authorities u/s 73(9) of the CGST Act, 2017/Assam GST Act, 2017 - HELD THAT - Let the respondents complete their instructions and file necessary affidavit, if any. In the meantime, till the next returnable date, no coercive action initiated against the writ petitioner. Issue Notice Returnable by 12.06.2024 - Let the matter be listed again on 12.06.2024.

Summary

Issues:
1. Validity of the order dated 15.12.2023 issued by respondent authorities.
2. Extension of limitation under Notification No.09/2023.
3. Jurisdiction invoked by State GST and pending appeal.
4. Challenge to Notification No. 09/2023.
5. Adequacy of appeal remedy.

Analysis:
The petitioner challenged the order dated 15.12.2023, contending it was time-barred for the assessment year 2017-18, but the limitation period was extended under Notification No.09/2023 by CGST authorities. The petitioner argued this extension was contrary to Section 168(A) of the CGST Act, especially since State authorities had issued a separate order for the same assessment year on 08.12.2023. The petitioner sought to set aside the impugned order due to the ongoing challenge to the extension of limitation and the issuance of the State authorities' order.

The Standing Counsels for CGST and SGST defended the impugned order, citing its validity under the Notification dated 31.03.2023 issued under Section 168(A). Additionally, the State GST invoked its jurisdiction with an order dated 08.12.2023, leading to a pending appeal. The petitioner argued that challenging the Notification No. 09/2023 in the present proceeding rendered the appeal remedy inadequate, prompting the filing of the writ petition.

The court directed the respondents to complete instructions and file necessary affidavits while refraining from coercive action against the petitioner until the next returnable date. The matter was scheduled for further hearing on 12.06.2024 alongside another case. Notice was issued returnable by the same date, with waivers for appearances already made by counsels for respondents. The petitioner was instructed to provide extra copies of the writ petition within a week.

In conclusion, the judgment addressed the validity of the impugned order, the extension of limitation under Notification No.09/2023, the jurisdiction invoked by State GST, the challenge to the notification, and the adequacy of the appeal remedy, setting the stage for further proceedings and submissions by the parties involved.