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2022 (6) TMI 652 - HC - GSTValidity of assessment order - Period of limitation of 3 years u/s 73 of GST - reversal of Input tax credit - assessment year 2017-18 - case of petitioner is that the assessing officer should have passed an order within three years period from the due date for furnishing of annual return for the financial year to which the tax was not paid or short paid or input tax credit wrongly availed etc. - HELD THAT:- Insofar as the limitation point raised by the learned counsel for the petitioner is concerned, as has been rightly pointed out by the learned Government Advocate, that, the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed it is saved by limitation. Therefore, that point cannot be canvassed by the learned counsel for the petitioner in favour of the petitioner. Insofar as other merits of the case like submission of supporting documents etc., this Court need not go into those aspects and that matter has to be necessarily gone into by the appellate authority before whom the petitioner can file appeal under Section 107 of the Act. This writ petition is not entertainable and accordingly it is dismissed.
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