2024-VIL-1281-PAT
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SGST High Court Cases

GST - Section 168A of the CGST Act, 2017 – Extension of limitation under Section 73(10) of the CGST Act - Recommendation of GST Council, Force majeure - Challenged to assessment orders under Section 73(10) on the ground of limitation, contending that the notifications extending the limitation period were not valid as they were not issued pursuant to a recommendation of the GST Council - Whether the notifications extending the limitation period under Section 168A of the GST Act were valid even without a prior recommendation of the GST Council - HELD - The recommendations of the GST Council under Section 168A of the GST Act are not the same as the recommendations under Article 279A(4) which were held to be non-binding by the Supreme Court in Mohit Minerals Pvt. Ltd. case. The recommendations under Section 168A are a statutory mandate and a sine qua non for the Government to exercise its power to extend the limitation period. However, in the present case, the notifications extending the limitation period were issued based on the recommendations of the GST Council, which had deliberated on the impact of the COVID-19 pandemic on the functioning of the tax authorities and the difficulties faced by the assessees - The entire period or portions of the period excluded by the Hon’ble Supreme Court, fall within the three year limitation period in each of the subject years – There is absolutely no reason to interfere with the orders passed, on the ground of limitation - in several cases, the assessment orders were passed without affording a personal hearing to the assessees as mandated under Section 75(4) of the CGST Act. This is violation of the statutory requirement, hence, such orders are set aside and matter remitted back to the Assessing Officers to provide a personal hearing to the assessees and pass fresh orders within the limitation period. However, in the cases where personal hearing was afforded, find no find reason to interfere with the orders - the writ petitions are allowed to the limited extent of remanding the cases where personal hearing was not provided, while rejecting the other grounds raised by the petitioners and upholding the validity of the notifications extending the limitation period - Ordered accordingly
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