Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court
2 years, 1 month ago

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court

Live Law  

The Kerala High Court has ruled that when the time limit for issuing an order under Section 73 of the CGST Act stands extended by a notification, the time limit for issuance of show cause notice under Section 73 would also stand extended. Section 73 provides that the proper officer must issue a show cause notice on the tax payer at least 3 months prior to the time limit specified under Section 73 for issuance of order. The revenue department submitted that when the time limit for issuance of an order under Section 73 stands extended, the time limit for issuance of show cause notice under Section 73 automatically stands extended. Perusing the CBIC notification dated 05.07.2022, the Court concluded: “When the time limit for issuance order under sub-section of Section 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 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.” The bench added that there is absolutely no ambiguity in the provisions of Section 73 which requires the Court to apply any rule of interpretation in favour of the assessee.

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History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
1 week, 5 days ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court
1 month ago

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court

Live Law  

The Kerala High Court stated that Article 226 cannot be invoked against a show cause notice issued under Section 74 of the CGST Act at preliminary stage. The assessee/respondent had filed a writ petition challenging the show cause notice issued under Section 74 of the CGST Act. The bench opined that “the power of the High Court under Article 226 …

Delay Of Two Days In Issuing GST Notice Can't Be Condoned: Andhra Pradesh High Court
1 month, 1 week ago

Delay Of Two Days In Issuing GST Notice Can't Be Condoned: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that delay of two days in issuing the GST notice cannot be condoned. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73 of the Act is mandatory and any violation of that time period cannot be condoned, and would render the show cause …

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court
1 month, 2 weeks ago

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that the time permit set out under 73 of the AP GST Act for issuance of show cause notice in relation to alleged short payment of tax, etc. In such a situation, it would be difficult to hold that the stipulation as to the period of initiation, of such proceedings, by issuance of …

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
1 month, 2 weeks ago

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC

Live Law  

The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing statutory appeals, the provision for condonation of delay under Section 5 of the Limitation Act stands excluded. Once it is found that the legislation incorporates a provision which creates a …

Plea In Gujarat HC Challenges Validity Of S.75(2) Of CGST Act, Says It Gives Show Cause Notice 'Another Life' Even If Fraud Is Not Proved U/S 74(1)
1 month, 3 weeks ago

Plea In Gujarat HC Challenges Validity Of S.75(2) Of CGST Act, Says It Gives Show Cause Notice 'Another Life' Even If Fraud Is Not Proved U/S 74(1)

Live Law  

The Gujarat High Court recently issued notice on a plea challenging the validity of Section 75 CGST Act wherein if the concerned court or authority concludes that show cause notice issued under Section 74 to a person for tax evasion is unsustainable as the charges of fraud, wilful misstatement or suppression of facts aren't established, then the department shall determine …

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC
2 months, 3 weeks ago

When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HC

Live Law  

The Karnataka High Court held that when investigation is substantially completed by improper officer, show cause notice issued by proper officer u/s 74 of CGST Act is liable to be set aside. Arun observed that “….substantial part of the investigation including search and seizure of the materials has been done by respondent no.2 who is not the proper Officer and …

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court
3 months, 2 weeks ago

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Live Law  

The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73 of CSGT Act. The assessee has challenged the Order on the ground that there was no proper and prior Show Cause Notice prescribed under sub-section of Section 73 of the Assam Goods …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
3 months, 3 weeks ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court
3 months, 3 weeks ago

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

Live Law  

The Allahabad High Court has held the time extension notification dated 24.04.2023 extending time period for passing orders under Section 73 and 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply only from 31.03.2023 and not before that. Respondents justified the passing of orders under Section 73 and of the Act by placing reliance on notification …

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court
3 months, 3 weeks ago

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

Live Law  

The Allahabad High Court has held the time extension notification dated 24.04.2023 extending time period for passing orders under Section 73 and 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply only from 31.03.2023 and not before that. Respondents justified the passing of orders under Section 73 and of the Act by placing reliance on notification …

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court
4 months, 2 weeks ago

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court

Live Law  

The Madras High Court stated that a request for cross-examination of a witness in a Show Cause proceeding cannot be allowed if no reply on merits has been provided by the noticee. The Division Bench of Justices R. Suresh Kumar and C. Saravanan observed that “………the question of entertaining an application for cross-examination of the witnesses without any reply on …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
9 months, 2 weeks ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court
1 year ago

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court

Live Law  

The Gauhati High Court has held that two parallel proceedings in respect of the same period are not permissible as per the CGST/SGST Act.The bench of Justice Manish Choudhury has observed that Section 6 of the CGST/SGST Act, more particularly Section 6, indicates that once a proceeding is initiated in either of the two Acts, another proceeding for the same …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 2 months ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court
1 year, 2 months ago

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court

Live Law  

The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.The bench of Justice Dinesh Kumar Singh has observed that petitioners cannot go on asking for a time one after another in response to the show cause notice issued one after another. The Kerala High Court has held that the assessee …

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.
1 year, 3 months ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Live Law  

The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

S.469 CrPC | Date Of Knowledge Of Offence Decides Limitation Period, Issuance Of Notice By ROC To Accused Company Indicates Knowledge: Telangana HC
1 year, 4 months ago

S.469 CrPC | Date Of Knowledge Of Offence Decides Limitation Period, Issuance Of Notice By ROC To Accused Company Indicates Knowledge: Telangana HC

Live Law  

The Telangana High Court has held that as per Section 469 of CrPC, issuance of notice by the Registrar of Companies indicates knowledge of the offence committed by the accused company and that this determines the limitation period. “In view of Section 469 of Cr.P.C, the commencement of the period of limitation would be from the date of knowledge to …

[Kerala Anti-Social Activities (Prevention) Act] Externment Order Vitiated If Reasons For Imposing Maximum Period Not Disclosed: High Court
1 year, 9 months ago

[Kerala Anti-Social Activities (Prevention) Act] Externment Order Vitiated If Reasons For Imposing Maximum Period Not Disclosed: High Court

Live Law  

The Kerala High Court recently observed that when issuing an externment order with the maximum period of punishment for one year under Section 15 of Kerala Anti-Social Activities Act, 2007, the reasons for passing such an order must be stated.A division bench of Justice P B Suresh Kumar and Justice C S Sudha observed: “As Section 15 of the Act …

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court
1 year, 11 months ago

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court

Live Law  

The Delhi High Court has held that there is no justification for not adjudicating the notice for more than thirteen years after its issuance.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the larger public interest requires that the Revenue Department and its officials adjudicate the show cause notice expeditiously and within a reasonable time. The …

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB
2 years, 2 months ago

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB

Live Law  

The Madras High Court has referred to the division bench the issue of the power of the high court under Article 226 to condone the delay beyond the maximum time limit stipulated under the GST Act.The single bench of Justice Abdul Quddhose has observed that there were two contradictory views expressed by two judges of the Madras High Court.The petitioners …

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022

Live Law  

Bombay High Court Case Title – SAT Industries Limited v. Union of India & Anr. Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. Versus The …

Bombay High Court Issues Notice On Plea Challenging CGST Rules
2 years, 6 months ago

Bombay High Court Issues Notice On Plea Challenging CGST Rules

Live Law  

The Bombay High Court on Monday issued notice to Maharashtra government and central government in a petition challenging amendment to Central Goods and Service Tax Rules, 2017. " Doctor, were dealing with a writ petition challenging the amendment to Rule 21A of the CGST Rules, 2017. In the present case the petitioner, SAT Industries Limited, had received a show cause …

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court
2 years, 7 months ago

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court

Live Law  

The Gujarat High Court, while exercising its extraordinary jurisdiction, has held that the show cause notice issued by the Registrar, Cooperative Societies under Section 93 of the Gujarat Cooperative Societies Act is not maintainable against the writ applicants on grounds of delay. The impugned show cause notice was issued in July 2011 for transactions older than five years. Therefore, all …

Limitation Period For Filing Motor Accidents Claim Applicable Only Prospectively From April 1, 2022 : Kerala High Court
2 years, 8 months ago

Limitation Period For Filing Motor Accidents Claim Applicable Only Prospectively From April 1, 2022 : Kerala High Court

Live Law  

The Kerala High Court on Friday while allowing an original petition, held that the limitation period for filing motor accident claims as per Section 166, which was introduced by Motor Vehicles Act 2019, only has a prospective effect. However, the application for compensation filed by the petitioner on 23.04.2022 was dismissed for being barred by the law of limitation because, …

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
2 years, 9 months ago

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A of the Income Tax Act, 1961 and the notice passed under Section 148 of the …

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN
2 years, 10 months ago

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

Live Law  

The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue of the applicability of GST on royalties on mining, has directed the assessee to reply to the show cause notice issued by the department. The petitioner has been issued a Demand-cum-Show Cause Notice alleging non-payment and evasion of payment of …

SC Orders Extending Period Of Limitation Applicable To Proceedings & Orders Passed Under Payment Of Gratuity Act: Delhi High Court
3 years, 2 months ago

SC Orders Extending Period Of Limitation Applicable To Proceedings & Orders Passed Under Payment Of Gratuity Act: Delhi High Court

Live Law  

The Delhi High Court has clarified that the extension of limitation by the Supreme Court would apply to decisions rendered by the Authorities under the Payment of Gratuity Act, 1972. While hearing an appeal filed against an order of the Appellate Authority which had dismissed an appeal filed by the Petitioner on the ground that the appeal was barred by …

SC Issues Notice On Plea Seeking Clarification On The Issue Of Applicability Of Extended Limitation Period On Section 167(2) CRPC
4 years, 9 months ago

SC Issues Notice On Plea Seeking Clarification On The Issue Of Applicability Of Extended Limitation Period On Section 167(2) CRPC

Live Law  

The Supreme Court on Monday issued notice on an an application seeking a clarification that the earlier order of top court extending the limitation period with effect from March 15 does not cover the time limit prescribed under Section 167 of the Code of Criminal Procedure for grant of bail.A bench of Chief Justice SA Bobde, Justices AS Bopanna & …

[COVID-19] Lawyer Writes To CJI To Extend Benefit Of Extension Of Limitation To Demand Notice U/S 138 NI Act [Read Application]
5 years ago

[COVID-19] Lawyer Writes To CJI To Extend Benefit Of Extension Of Limitation To Demand Notice U/S 138 NI Act [Read Application]

Live Law  

In light of the immobilization of people due to imposition of a national lockdown, Advocate Vinod Yadav has written to Chief Justice of India[, seeking extension of the 30 days notice period required to be served before initiation of a criminal case for dishonor of cheque under Section 138 of NI Act. "It is the apprehension of the undersigned that …

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