9911796707
TMI Blog2024 (9) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed beyond the period of limitation provided under Section 73 (10) of both the Central Act as well as the State Act - HELD THAT:- This Court had duly heard the learned counsels appearing on behalf of the parties and has given anxious consideration to the respective submissions. It is seen that there is no Notification passed under Section 168 A of both the Central Act as well as the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel appears on behalf of the Finance and Taxation Department, Government of Assam. 2. The petitioner herein has assailed the order-in-original dated 04.05.2024 passed under Section 73 (9) of the Central Goods and Services Tax Act, 2017 (for short, the Central Act ) and the Assam Goods and Services Tax Act, 2017 (for short, the State Act ) on the ground that the said order has been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 168 A of both the Central Act as well as the State Act, thereby extending the period for passing the order in terms with Section 73 (10) beyond 30.04.2024 for the financial year 2018-19. 5. Taking into account that the impugned order has been passed on 04.05.2024, the same is, therefore, without jurisdiction and accordingly is set aside and quashed. 6. Writ petition, accordingly, stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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