The petitioners challenged adjudication orders passed under Section 73(9) of the CGST Act on the ground that the orders were issued beyond the limitation prescribed under Section 73(10). The factual background showed that for the relevant financial years, no notification under Section 168A extending limitation was in force beyond the prescribed cut-off date. Despite this, orders were passed after expiry of the statutory period.
The Court held that in the absence of a valid notification extending limitation, the authorities lacked jurisdiction to pass adjudication orders beyond the time prescribed under Section 73(10). The impugned orders were held to be without authority of law and were set aside.