2025 (5) TMI 766 - HC - GST

Time limitation - Challenge to order issued under Section 73(9) of the Goods and Services Tax Act 2017 - HELD THAT - Reliance has been placed on judgment in Cotton Corporation of India Vs. Assistant Commissioner (ST) (Audit) (FAC) Vijayawada 2025 (2) TMI 362 - ANDHRA PRADESH HIGH COURT where it was held that The time limit set out in Section 73 (2) is mandatory and any violation of this period renders the show cause notice void. List the petition on 08.07.2025.

Summary

The Allahabad High Court, in an order delivered by Chief Justice Arun Bhansali and Justice Kshitij Shailendra, addressed a petition challenging an order issued under Section 73(9) of the Goods and Services Tax Act, 2017 ("the Act"). The petitioner contended that the impugned order dated 28.02.2025 but issued on 01.03.2025 was "ex facie barred by limitation" under Section 73(10) of the Act, as corroborated by multiple documents including the GST portal, GST DRC-07 form, and communications all dated 01.03.2025. Additionally, it was argued that the show cause notice itself was time-barred under Section 73(2). The petitioner relied on the precedent set in Cotton Corporation of India Vs. Assistant Commissioner (ST) (Audit) (FAC), Vijayawada: 2025 171 taxmann.com 326. The Court granted the respondents time to obtain instructions and stayed recovery under the impugned order dated 01.03.2025 until further orders, listing the matter for hearing on 08.07.2025.