R.Sivadmajan Achari vs. The Commissioner Of State Goods And Services Tax Department
Held
The Court held that the show cause notice was not time-barred, as Notification No. 09/2023 dated 31.03.2023 had extended the limitation period under Section 73(10) for the financial year 2017-18 up to 31.12.2020. The writ petition was dismissed, and the petitioner was directed to file a reply to the show cause notice.
Facts
The petitioner challenged a show cause notice issued under Section 73 of the CGST/KSGST Act, 2017, contending it was barred by limitation as per Section 73(10) of the CGST Act for the financial year 2017-18. The petitioner argued the notice should have been issued by March 2020.
Key Issues
The key legal issue was whether the show cause notice issued under Section 73 of the CGST/KSGST Act was barred by limitation under Section 73(10) for the financial year 2017-18, in light of subsequent extension notifications.
Sections Cited
Section 73, Section 73(10)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 22ND DAY OF FEBRUARY 2024 / 3RD PHALGUNA, 1945 WP(C) NO. 39364 OF 2022 PETITIONER: R.SIVADMAJAN ACHARI, AGED 54 YEARS PROPRIETOR, M/S. USHASPOT, KIZHAKKENADA, MARKET ROAD, KARUNAGAPPALLY, KOLLAM, KERALA., PIN - 690518 BY ADVS. V.R.GOPU ADIL.M.H URMILA.M.G RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 2 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX OFFICE, KARUNAGAPPALLY, KOLLAM, KERALA, COMMERCIAL TAX OFFICE, KARUNAGAPPALLY, KOLLAM KERALA, PIN: 690 518. 3 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX OFFICE, KARUNAGAPPALLY, KOLLAM KERALA, PIN: 690 518. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No 39364 of 2022 2 JUDGMENT Dated this the 22nd day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs: (i) Declare the petitioner is eligible for tra
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