2024 (11) TMI 908 - HC - GST

SCN issued beyond time limitation - HELD THAT - It was pointed out by learned advocate that the audit ultimately concluded on 2nd August, 2024 which is beyond the period prescribed under the provisions of Section 65(4) of the GST Act and consequently, the impugned show-cause notices issued by the respondent-Authorities in response to each paragraph of the audit report are without jurisdiction. Issue Notice, returnable on 4th December, 2024. In the meanwhile, the proceedings pursuant to the impugned show-cause notice may continue, however, no final order shall be passed without permission of this Court during pendency of this petition.

Summary

The Gujarat High Court heard a case regarding showcause notices issued under the GST Act. The petitioner argued that the notices were issued beyond the prescribed timeframe. The court issued a notice returnable on 4th December, 2024, allowing proceedings to continue but no final order to be passed without court permission. Email service is permitted.