Mathew Abraham vs. The State Tax Officer
Held
The Court held that the SCNs issued under Section 73 for the financial year 2017-18 were time-barred. It found that the extended limitation period, as per various notifications, applied only to actions taken under Section 61 (scrutiny of returns) and not to the issuance of SCNs under Section 73.
Facts
Multiple petitioners challenged assessment orders issued under Section 73 of the CGST/SGST Act for the financial year 2017-18, arguing that the Show Cause Notices (SCNs) were issued beyond the statutory time limit. The SCNs were preceded by notices in Form GST ASMT-10 under Section 61.
Key Issues
The primary legal issue was whether the Show Cause Notices issued under Section 73 for the financial year 2017-18 were within the prescribed limitation period, considering the extensions granted by various notifications.
Sections Cited
Section 44, Rule 80, Section 61, Section 73, Section 164, Notification No. 49/2019-Central Tax, Notification No. 52/2020-Central Tax, Notification No. 19/2021-Central Tax, Notification No. 33/2021-Central Tax
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WPC Nos.2469/2023 & conn.cases 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 2469 OF 2023 PETITIONER: REJANI.N, AGED 48 YEARS PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE, UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADV SREEJITH P. R OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).3489/2023, 40
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