9911796707
TMI Blog2024 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... und of challenge is that initiation of the proceedings is beyond the period of limitation as also extended period as the show cause notice was not issued inconsonance in the provisions of Section 73(2) and as such the order is within the jurisdiction and no tax would be levied. No cause is made out at this stage for direction to the petitioner to make any deposit. List on 22.04.2024. - SRI RAVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tamreddy, learned counsel for the petitioner and Sri Shekhar, learned Government Pleader for Commercial Tax for the respondents. 2. The petitioner is challenging the impugned order dated 27.12.2023 passed under Section 73(9) of the C.G.S.T. Act 2017, along with the show cause notice dated 28.09.2023 under Section 73(1). The challenge is on the ground that the period of limitation of three (03) yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any such Force Majeure is not mentioned in the notification which necessitated or empowered for its issuance. 3. He further submits that the High Court of Gujarat in the case of M/s. SRSS Agro Private Limited vs. Union of India [Special Civil Application No.19720 of 2023, dated 10.11.2023] , High Court of Allahabad in the case of M/s. Graxiano Trasmissioni vs. Goods and Services Tax and others [W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a further period of two (02) weeks. 8. List on 22.04.2024. 9. Prima facie, in view of the statutory provisions and the plain language, there appears to be force in the submissions of the learned counsel for the petitioner that it is the due date and not the actual date of filing of returns which is relevant for the limitation purposes. 10. Till the next date of listing, no coercive action wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to make any deposit. 6. Let the counter affidavit be filed. 7. If counter affidavit is filed, the reply/rejoinder affidavit, if any, may be filed. 8. List on 22.04.2024. 9. Prima facie, in view of the statutory provisions and the plain language, there appears to be force in the submissions of the learned counsel for the petitioner that it is the due date and not the actual date of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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