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TMI Blog2023 (1) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 for the financial year 2017-18 has been extended upto 30.09.2023, the only interpretation that can be placed on the provisions of sub-section(2) of Section 73 is that, the show cause notice can also be issued with reference to the date 30.09.2023 and not with reference to any other date. There is absolutely no ambiguity in the provisions requiring this Court to apply any rule of interpretation in favour of the assessee. The petitioner has not made out any case for interference under Article 226 of the Constitution of India as it cannot be found that the impugned orders are issued without jurisdiction - petition dismissed. - WP(C) NO. 816 OF 2023 - - - Dated:- 11-1-2023 - HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation relate only to the issuance of order and therefore, unless the show cause notice was issued within the time specified in sub-section (2) of Section 73 read with provisions of sub-section (10) of Section 73, the entire proceedings have to be declared as one without jurisdiction. In other words, it is the contention of the learned counsel appearing for the petitioner that only the time limit for issuance of order has been extended and the time limit for issuance of a show cause notice has not been extended. 3. The learned Senior Government Pleader appearing for the State contends that when the time limit for issuance of an order under sub-section (10) of Section 73 stands extended, automatically the time limit for issuance of a show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. It is clear from a reading of sub-section(2) of Section 73 that, the show cause notice to be issued under sub-section(1) of Section 73 has to be issued at least three months prior to the time limit specified in sub-section(10) for issuance of order. When the time limit for issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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