No notification was issued u/s 168A to extend the limitation period for the financial year 2018-19, Order passed beyond such limitation period is without jurisdiction

The Gauhati High Court in this case, found that no extension was granted for the financial year 2018-19 beyond the limitation period of 30.04.2024. No Notification under Section 168A of either the Central Act or the State Act that would have extended the time limit for issuing an order beyond 30.04.2024 for the financial year 2018-19.

The court ruled in favor of the petitioner, holding that the order was issued beyond the limitation period stipulated in Section 73(10) and was therefore without jurisdiction.

In this case, the petitioner challenged the Order-in-Original dated 04.05.2024 under Section 73(9) of both the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017 (State Act) on the grounds of limitation. It was argued that the order should have been passed within three years from the due date for filing annual returns, as per Section 73(10) of both Acts. Since there was no extension granted for the financial year 2018-19 beyond 30.04.2024, the impugned order dated 04.05.2024 was beyond the limitation period and therefore without jurisdiction.

To read the complete judgment 2024 taxo.online 2169