No S.168 A notification Passed | HC Quash Order

The Gauhati High Court has held that there is no Notification passed under Section 168 A of both the Central Act as well as the State Act, by extending the period for passing the order in terms with Section 73(10) beyond 30.04.2024 for the financial year 2018-19.

The bench of Justice Devashis Baruah has observed that as per the Section 168A of the CGST Act the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure. The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from the date not earlier than the date of commencement of GST Act. The expression ‘force majeure’ means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise, affecting the implementation of any of the provisions of this Act.

Background

The petitioner/assessee challenged the order passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017 on the ground that the order has been passed beyond the period of limitation provided under Section 73(10) of both the Central Act as well as the State Act.

As per Section 73(9) in the Central Goods and Services Tax Act, 2017, the proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.

The petitioner contended that the order was passed and in terms with Section 73(10), the order ought to be passed within three years from the due date of filing of the annual returns.

The petitioner contended that there is no extension granted for the financial year 2018-19 beyond 30.04.2024 and as the order dated 04.05.2024 is beyond limitation and accordingly without jurisdiction.