2026-VIL-594-MAD
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SGST High Court Cases

GST - Invocation of extended period of limitation under Section 74 of CGST Act, 2017 after initial intimation under Section 73 - The Dept initially issued an intimation in Form GST DRC-01A under Section 73. The petitioner replied objecting on grounds of limitation, contending that the three-year period for passing orders under Section 73 had expired on 31.12.2021. Subsequently, the respondent issued Show Cause Notice invoking Section 74 confirming a demand with interest and penalty - Whether the respondent can invoke the machinery under Section 74 at a later point in time after initially invoking Section 73 and the petitioner filing an objection on grounds of limitation – HELD - The proceedings are not time-barred either under Section 73 or Section 74 of the Act. Although the original last date for passing orders under Section 73 would have been 31.12.2021 and under Section 74 would have been 31.12.2023, the limitation period stands extended due to the Covid-19 lockdown period from 15.03.2020. The Hon'ble Supreme Court's order dated 10.01.2022 in the case of In Re: Cognizance for Extension of Limitation excluded the lockdown period from the limitation calculation. Additionally, Section 168A further extended the period of limitation - For the financial year 2017-2018, the effective extended time limit for issuance of orders under Section 73 stands extended to 21.01.2025 after adding 715 days to the original limitation period to account for the excluded lockdown period - The threshold for invoking the extended period of limitation under Section 74 is lower compared to earlier indirect tax legislations, and suppression of facts is at large in the present case. Therefore, there is no merit in the contention that the invocation of Section 74 was disguised or time-barred - The writ petition is dismissed
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