Dipankar Mitra vs. Asst. Commissioner Of Revenue, State Tax Siuri Charge And Ors.
Held
The Court found a substantial question of law regarding the scope of Section 168A and its impact on the limitation period under Section 73(10). Pending the decision of the Supreme Court on an identical issue, the Court granted interim relief.
Facts
The petitioner challenges the vires of notifications extending the time limit for issuing orders under Section 73(9) of the CGST/WBGST Act, 2017, for the financial year 2018-19. The respondents relied on these notifications to initiate proceedings and issue a demand notice, which the petitioner argues is in contravention of Section 73(10) and in excess of powers under Section 168A.
Key Issues
Whether Section 168A can be used to retrospectively extend the time limit for issuing orders under Section 73(9) for a past financial year, thereby overriding the limitation period prescribed in Section 73(10).
Sections Cited
Section 73, Section 168A, Section 73(9), Section 73(10), Section 79(1)(c), Section 107
AI-generated summary — verify with the full judgment below
2026 ct no. 10 08 AGM
WPA 12383 of 2026
Dipankar Mitra -Versus- Assistant Commissioner of Revenue, State Tax, Suri Charge & Ors.
Mr. Sandip Choraria. Mr. Akash Chakraborty. Mr. R. Manna. Mr. Gunja Verma. …for the petitioner.
Mr. Shiv Shankar Banerjee. Mr. Tapan Bhanja.
… for the CGST Authority.
Mr. Vipul Kundalia. Sr. Adv. Mr. Avinash Kankani. Mr. Shagnik Mukherjee. Mr. Anindya Kanan. Mr. Dhirodatto Chaudhuri.
… for the State respondent.
State respondent remains unrepresented in Court today.
The petitioner in the instant case challenges inter alia, the vires of the notification No. 09/2023 Central Tax corresponding to State Notification No. 599-FT and Annexure P/8 issued in contravention and/or in derogation to Section 73 CGST/WBGST Act, 2017 and in excess of power under Section 168A CGST/WBGST Act, 2017 (hereinafter referred to as the said Act).
The core issue involved in the present case as to whether the time limit for issuance of order under 2 Section 73(9) for Financial Year 2018-19 can be
2 ex
The judgment continues below.
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