2025 (2) TMI 841 - HC - GST

Validity of Section 16(4) of the Central Goods and Services Tax Act 2017 - extension of time limit for passing the orders under Section 73 of the CGST Act - availment of input tax credit - HELD THAT - The impugned order dated 27.12.2023 passed by the respondent No.7 is set aside. The matter is remitted to the respondent No.7 to decide the matter afresh in accordance with the provisions of Section 16 of the CGST Act as amended after providing an opportunity of hearing to the petitioner within a period of 2(two) months from the date of production of a certified copy of this order. Petition disposed off by way of remand.

Summary

The High Court of Gauhati considered a writ petition challenging the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017. The petitioner sought to quash a notification extending the time limit for orders under Section 73 of the CGST Act and an order issued by a respondent under the CGST Act. Following submissions from both parties, the court set aside the impugned order and remitted the matter back to the respondent for reconsideration in accordance with the amended Section 16 of the CGST Act, providing the petitioner with a hearing opportunity within two months. The writ petition was disposed of accordingly.