2024 (9) TMI 1350 - HC - GST

Challenge to order-in-original - order has been passed beyond the period of limitation provided under Section 73 (10) of both the Central Act as well as the State Act - HELD THAT - This Court had duly heard the learned counsels appearing on behalf of the parties and has given anxious consideration to the respective submissions. It is seen that there is no Notification passed under Section 168 A of both the Central Act as well as the State Act, thereby extending the period for passing the order in terms with Section 73 (10) beyond 30.04.2024 for the financial year 2018-19. Taking into account that the impugned order has been passed on 04.05.2024, the same is, therefore, without jurisdiction and accordingly is set aside and quashed. Petition disposed off.

Summary

The petitioner challenged an order passed under the Central Goods and Services Tax Act and the Assam Goods and Services Tax Act, claiming it was beyond the limitation period. The court found that the order was indeed passed beyond the deadline and set it aside, ruling it as without jurisdiction. The writ petition was disposed of accordingly.