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2024 (2) TMI 353 - KERALA HIGH COURTTime Limitation - validity of orders passed by the 1st respondent under Section 73(9) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- As per sub-section (2) of section 73, notice has to be issued three months prior to the limitation period prescribed under sub-section (10) of section 73. The proceedings were initiated by notice dated 29/9/2023. Ext. P5 order under Section 73(9) of the CGST Act was passed on 3/11/2023. It is apparent therefore that the thirty-day period that is envisaged from the date of the notice under Section 73(2) is for the purpose of enabling an assessee to pay tax along with interest payable under Section 50 so as to avoid the payment of penalty. This opportunity was not extended to the appellant herein and virtually amounted to non-compliance with the mandatory procedure envisaged under the Statute. Further, since the last date for passing the order under Section 73(9) expired on 31/12/2023, the finding of the learned Single Judge that virtually grants an opportunity to the respondents to overcome their lapses by extending the time limit for passing the order under Section 73(9) of the CGST Act, cannot be granted. Since the terminal for passing the order under Section 73(9) expired on 31/12/2023 and it was found that Ext. P5 order was passed on 3/11/2023 without complying with the mandatory procedure under Section 73(5) and (8) of the CGST Act, and further, the said defect cannot now be cured since any fresh order passed under Section 73(9) would be beyond 31/12/2023. Appeal allowed.
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