A court has ruled in favor of a taxpayer, quashing an order-in-original passed beyond the prescribed limitation period.

The petitioner challenged the order-in-original dated 04.05.2024, issued under Section 73(9) of the Central Goods and Services Tax Act, 2017 (Central Act) and the Assam Goods and Services Tax Act, 2017 (State Act). The petitioner argued that the order was issued after the three-year limitation period stipulated under Section 73(10) of both Acts.

The petitioner contended that the order was issued beyond the three-year limitation period for FY 2018-19. Since the last date for filing annual returns was 30.04.2024, the order passed on 04.05.2024 exceeded this deadline.

The Court carefully examined the submissions from both parties and found that there was no notification issued under Section 168A of either Act, extending the limitation period beyond 30.04.2024 for the financial year 2018-19.

Given that the impugned order was issued on 04.05.2024, the Court concluded that it was beyond the jurisdiction of the authorities and therefore set it aside.

GST Case Law Rinkumoni Bordoloi Versus Union of India

Citation-2024 TAXONATION 2388 (GAUHATI)

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