Ques: WHAT IS LAST DATE OR TIME LIMITATION OF ISSUING NOTICE UNDER SECTION 74 FOR THE ASSESSMENT YEAR 2017-18, 2018-19, 2019-20, 2020-21 AND SO ON
WHAT IS LAST DATE OR TIME LIMITATION OF ISSUING SUMMONS UNDER SECTION 70 FOR THE ASSESSMENT YEAR 2017-18, 2018-19, 2019-20, 2020-21 AND SO ON
WHAT ARE OPTION IF ISSUED AFTER THAT LIMITATION
WHAT WE HAVE TO DO
DETAILS OF TIME LIMITATION FOR ISSUING NOTICE AND SUMMONS UNDER SECTION 70, 73, 74, 122 ABD OTHER
Ans: As per Section 74 of CGST Act, Order has to be passed on or before 5 years from the date of filing of the annual return for the concerned period. For issuance of SCN, time limit prescribed is on or before 6 months from the last date to pass the Order. Accordingly, you may compute the last date for FY 2017-18, 2018-19, 2019-20, 2020-21 & so on after checking the due dates for filing annual return for these periods.
Further, there is no time limitation for issuance of Summons but the summon proceedings need to be completed for issuance of SCN as per above table.
If SCN is issued or Order is passed after such due date, you can challenge the same by way of taking a ground that it is time barred and does not survive. It can be challenged either before Adjudicating/1st Appellate Authority or directly before HC by way of writ petition under Article 226
