9911796707
TMI Blog2024 (1) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner before proceeding with the adjudication of show cause notice dated 28.09.2023. 2. Mr.N.L.Rajah, learned Senior Counsel appearing on behalf of the petitioner would submit that the first and foremost grievance of the petitioner is that the respondent had issued bunching of show cause notices dated 28.09.2023 for five Assessment Years starting from 2017-18 to 2021-22. According to the learned Senior Counsel, in terms of Section 73 of CGST Act, 2017 [hereinafter referred to as the 'Act'], bunching of show cause notices is not permissible and it only provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or willful misstate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices to extend the period of limitation, is the further submission of the learned Senior Counsel appearing on behalf of the petitioner. 6. Learned Senior Counsel would further submit that the GST council in its 49th Meeting held on 18.02.2023 had observed that it may not be desirable to extend the timelines in such a manner so that it may lead to bunching of last date of issuance of SCN/order made under Section 73 and 74 for a number of financial years and they have extended the limitation period specified under Section 73(10) separately for each financial year and accordingly, the time limit is extended as follows: -For FY 2017-18, time limit under Section 73(10) is extended from the present 30th September 2023 to 31st December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is going to expire on 31st December 2023 and before that the respondent has to finish the adjudication and pass orders. He would contend that since in the instant case, the petitioner was enjoying the stay of proceedings granted by this Court for a period of 26 days, the said period may be excluded for calculating the period of limitation. 11. Considered the submissions made by the learned Senior Counsel appearing on behalf of the petitioner and the learned Senior Standing Counsel appearing on behalf of the respondents and perused the materials placed before this Court. 12. The prayer in this Writ Petition is for issuance of Writ of Mandamus directing the first respondent to consider and pass orders on the representation dated 25.10.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not that it would be carried over or that the limitation would be continuing in nature and the same can be clubbed. The limitation period of three years ends from the date of furnishing of the annual return for the particular financial year. 15. Therefore, issuing bunching of show cause notices is against the spirit of provisions of Section 73 of the Act and the Constitution Bench of the Hon'ble Apex Court in the decision reported in AIR 1966 SC 1350, State of Jammu and Kashmir and Others v. Caltex (India) Ltd has held that where an assessment encompasses different assessment years, each assessment year could be easily split up and dissected and the items can be separated and taxed for different periods. The said law was laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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