9911796707
TMI BlogClarification with regard to applicability of provisions of section 75(2) of the Haryana Goods and Services Tax Act, 2017 and its effect on limitationX X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority or appellate tribunal or court concludes that the notice issued by proper officer under sub-section (1) of section 74 is not sustainable for reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax have not been established against the person to whom such notice was issued (hereinafter called as noticee ), then the proper officer shall determine the tax payable by the noticee, deeming as if the notice was issued under sub-section (1) of section 73. 2. Doubts have been raised by the field formations seeking clarification regarding the time-limit within which the proper officer is required to re-determine the amount of tax payable considering notice to be issued under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax, interest and penalty payable by the noticee in such cases ? Sub-section (3) of section 75 of the HGST Act provides that an order, required to be issued in pursuance of the directions of the appellate authority or Appellate Tribunal or the court, has to be issued within two years from the date of communication of the said direction. Accordingly, in cases where any direction is issued by the appellate authority or Appellate Tribunal or the court to re-determine the amount of tax payable by the noticee by deeming the notice to have been issued under sub-section (1) of section 73 of the HGST Act in accordance with the provisions of sub-section (2) of section 75 of the said Act, the proper officer is required to issue the order of rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer is required to determine the tax, interest and penalty due from the noticee and issue an order. As per sub-section (10) of section 73 of the HGST Act, an order under sub-section (9) of section 73 has to be issued by the proper officer within three years from the due date for furnishing of annual return for the financial year in respect of which tax has not been paid or short paid or input tax credit has been wrongly availed or utilized or from the date of erroneous refund. It transpires from a combined reading of these provisions that in cases which do not involve fraud or wilful-misstatement or suppression of facts to evade payment of tax, the show-cause notice in terms of sub-section (1) of section 73 of HGST Act has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In case, where the show-cause notice under sub-section (1) of section 74 was issued for tax short paid or tax not paid or wrongly availed or utilized input tax credit beyond a period of two years and nine months from the due date of furnishing of the annual return for the financial year to which such demand relates to, and the appellate authority concludes that the notice is not sustainable under sub-section (1) of section 74 of the HGST Act thereby deeming the notice to have been issued under sub-section (1) of section 73, the entire proceeding shall have to be dropped, being hit by the limitation of time as specified in section 73. Similarly, where show-cause notice under sub-section (1) of section 74 of the HGST Act was issued for erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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