GST INDIA Biz — Order under Section 73 passed beyond limitation

Rinkumoni Bordoloi (Wife of Late Satyajit Bordoloi) vs Union of India & Ors.

Date of Order: September 19, 2024

Subject: Order under Section 73 passed beyond limitation

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Description:

The petitioner assailed an order-in-original passed under Section 73(9) contending that it was issued beyond the period prescribed under Section 73(10) of the CGST and SGST Acts. The factual background revealed that the order was passed on 04.05.2024, whereas the limitation for the relevant financial year expired on 30.04.2024, with no extension granted under Section 168A.
The Court held that since no notification extending limitation was issued, the adjudication order passed beyond the statutory period was without jurisdiction. The impugned order was quashed.

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