2025 (7) TMI 1619 - HC - GST

Time limitation - impugned order passed outside the period of limitation - expiry of period of 5 years available u/s 74 of the G.S.T. Act 2017 - HELD THAT - The learned Government Pleader for Commercial Tax appearing for the respondents seeks time for filing of the counter-affidavit. In view of the aforesaid submissions made by the learned counsel for the petitioner there shall be stay of all further proceedings pursuant to the assessment order dated 04.02.2025. Post the matter after filing of the counter-affidavit.

Summary

The Andhra Pradesh High Court, presided by Justices R Raghunandan Rao and Sumathi Jagadam, addressed a petition challenging an assessment order dated 04.02.2025 for the assessment year 2017-2018. The petitioner argued that although the order bears the date 04.02.2025, it was actually digitally signed on 12.02.2025, thus exceeding the five-year limitation period prescribed under Section 74 of the GST Act, 2017, which expired on 07.02.2025. The petitioner relied on the Document Identification Number (DIN) affixed to the order-DIN3712022541522-where the digits "37120225" indicate the order was passed in Andhra Pradesh on 12.02.2025, confirming the delay. The petitioner contended that "once a part of the order is beyond limitation," the entire order should be set aside and the matter remanded for fresh proceedings. The Court granted a stay on all further proceedings pursuant to the impugned order and directed the respondent to file a counter-affidavit before the next hearing.