TMI Blog2024 (1) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 28.09.2023 - HELD THAT:- Issuing bunching of show cause notices is against the spirit of provisions of Section 73 of the Act and the Constitution Bench of the Hon'ble Apex Court in the decision reported in State of Jammu and Kashmir and Others v. Caltex (India) Ltd [ 1965 (12) TMI 125 - SUPREME COURT ] has held that where an assessment encompasses different assessment years, each assessment year could be easily split up and dissected and the items can be separated and taxed for different periods. The said law was laid down keeping in mind that each and every Assessment Year will have a separate period of limitation and the limitation will start independently and that is the reason why the Hon'ble Supreme Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 for five Assessment Years starting from 2017-18 to 2021-22. According to the learned Senior Counsel, in terms of Section 73 of CGST Act, 2017 [hereinafter referred to as the Act ], bunching of show cause notices is not permissible and it only provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or willful misstatement or suppression of facts. 3. Further, he would submit that sub-section 10 of Section 73 provides that an order determining the tax from a person should be passed within three years from the due date for furnishing of annual return for the financial year to which the tax due relates to and therefore, he would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elines in such a manner so that it may lead to bunching of last date of issuance of SCN/order made under Section 73 and 74 for a number of financial years and they have extended the limitation period specified under Section 73(10) separately for each financial year and accordingly, the time limit is extended as follows: -For FY 2017-18, time limit under Section 73(10) is extended from the present 30th September 2023 to 31st December 2023. -For FY 2018-19, time limit under Section 73(10) is extended from the present 31st December 2023 to 31st March 2024. -For FY 2019-20, time limit under Section 73(10) is extended from the present 31st March 2024 to 30th June 2024. 7. To support his contention, learned Senior Counsel appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be excluded for calculating the period of limitation. 11. Considered the submissions made by the learned Senior Counsel appearing on behalf of the petitioner and the learned Senior Standing Counsel appearing on behalf of the respondents and perused the materials placed before this Court. 12. The prayer in this Writ Petition is for issuance of Writ of Mandamus directing the first respondent to consider and pass orders on the representation dated 25.10.2023 submitted by the petitioner before proceeding with the adjudication of show cause notice dated 28.09.2023. It is the case of the petitioner that the respondent had issued bunching of show cause notices dated 28.09.2023 for five Assessment Years starting from 2017-18 to 2021-22. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing of show cause notices is against the spirit of provisions of Section 73 of the Act and the Constitution Bench of the Hon'ble Apex Court in the decision reported in AIR 1966 SC 1350, State of Jammu and Kashmir and Others v. Caltex (India) Ltd has held that where an assessment encompasses different assessment years, each assessment year could be easily split up and dissected and the items can be separated and taxed for different periods. The said law was laid down keeping in mind that each and every Assessment Year will have a separate period of limitation and the limitation will start independently and that is the reason why the Hon'ble Supreme Court has held that each assessment year could be easily split up and dissected a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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