9911796707
TMI Blog2024 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as the "said Act"). 2. The primary challenge in the writ petition is with regard to initiation of a proceeding by the Central Goods and Services Tax authorities by invoking the extended period as provided for under Section 74 (1) read with subsection (10) by issuing a show cause notice dated 2nd August, 2023 in respect of alleged violation for the financial year 2017-18 to 2021-22. 3. Mr. Kanodia, learned advocate representing the petitioners by drawing attention of this Court to the show cause notice dated 2nd August, 2023, submits that the said show cause notice has been issued beyond the ordinary period of limitation. According to him, certain bald statements have been made at paragraph 4 of the said show cause notice so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 107 of the said Act. By referring to the show cause notice he submits that in paragraph 4 thereof, the proper officer had categorically spelt out the reasons why the extended period had been invoked. The petitioners had duly responded to such show cause notice and had participated in the proceeding. The points raised by the petitioners in reply to the show cause were duly considered by the proper officer and ultimately the final order under Section 74(9) of the said Act had been passed. The legality and validity of the final order cannot be called in question by invoking the extraordinary writ jurisdiction of this Court. He submits that the judgment delivered in the case of Naresh Kumar & Company Pvt. Ltd. (supra) does not assist the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons of fraud, misstatement or suppression of fact to evade tax. In this case the extended period has been invoked. It may, however, be noticed that in paragraph 4 of the show cause notice although, reasons have been provided for invocation of the extended period, the foundation thereof, has been clearly identified in paragraph 2.14 of the aforesaid show cause notice. The petitioners had duly responded to the show cause and had taken the point of jurisdiction. 6. I have carefully considered the order passed by the proper officer dated 31st January, 2024. In paragraph 4.12 of the said order at page 252 of the writ petition a justification has been provided as regards invocation of the extended period. As to whether or not the proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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