2024 (9) TMI 1535 - HC - GST

Seeking grant of interim stay - Time Limitation - impugned order passed beyond the period of limitation since the last date for passing the said impugned order was expired on 30.04.2024 itself - HELD THAT - This Court is satisfied and is inclined to grant an order of interim stay. Accordingly, there shall be an order of interim stay till the next date of hearing. Post this matter after 4 weeks.

Summary

The High Court of Madras issued an interim stay order on an impugned order dated 04.06.2024 passed by the respondent for the assessment year 2018-19. The petitioner argued that the impugned order was passed beyond the period of limitation under Section 75(10) of the CGST Act. The respondent issued a show cause notice under Section 73 but passed the order under Section 74, contrary to the provisions. The court granted an interim stay until the next hearing scheduled in 4 weeks.