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SGST High Court Cases

GST - Validity of action of bunching of show cause notices for various Assessment Years for making assessment under Section 73 of the CGST Act, 2017 – Period of limitation for the purpose of making assessment – whether Section 73 of the CGST Act prohibits issuing bunching of show cause notices – Petitioner’s case that the limitation period of three years would be separately applicable for every assessment year respondents cannot extend the period of limitation by bunching of show cause notices - HELD - In the present case, notice was issued under Section 73 of the CGST Act for determination of the tax and therefore, the limitation period of three years as prescribed under Section 73(10) would be applicable. Therefore, the contention of the Revenue that there is no time limit contemplated under Section 73 of the Act is not correct - by issuing bunching of show cause notices for five Assessment Years, the respondents are trying to do certain things indirectly which they are not permitted to do directly and the same is not permissible in law. If the law states that a particular action has to be completed within a particular year, the same has to be carried out accordingly. The limitation period of three years would be separately applicable for every assessment year and it would vary from one assessment year to another and the period of three years ends from the date of furnishing of the annual return for the particular financial year - issuing bunching of show cause notices is against the spirit of provisions of Section 73 of the CGST Act - the respondent is directed to defer all the proceedings, until the date of disposal of the representation of the petitioner to split up the show cause notices for each year separately - The Writ Petition is disposed of
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