“There is no notification issued under Section 168A of either the Central or State Act, which extends the period for issuing orders under Section 73(10) beyond 30.04.2024 for the financial year 2018-19” : Gauhati High Court
Challenge to Limitation Period: The petitioner, Rinkumoni Bordoloi, challenged the order dated 04.05.2024, issued under Section 73(9) of the Central and Assam Goods and Services Tax Acts, arguing that it was beyond the limitation period set forth in Section 73(10).
Limitation Period: The petitioner contended that the order should have been issued within three years from the due date for filing annual returns for FY 2018-19. The final deadline was 30.04.2024, and the order dated 04.05.2024 exceeded this timeframe.
No Extension under Section 168A: The court noted that no notification was made under Section 168A of the Central or Assam GST Acts to extend the limitation period for FY 2018-19 beyond 30.04.2024.
Order Quashed: The court determined that the impugned order dated 04.05.2024 was issued without jurisdiction, as it was beyond the statutory limitation period, rendering it invalid.
Judgment Outcome: Consequently, the court quashed and set aside the order and disposed of the writ petition.