High Court Judgement
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SGST High Court Cases

GST – Date of Assessment, Date of system generation vs. date of adjudication - Validity of Assessment Orders passed beyond the Limitation period – The best judgment assessment order is uploaded to the GST common portal after the statutory deadline of 31.08.2024, which was the cut-off date for passing orders for the said tax period - Whether the assessment order passed and uploaded after the period of limitation prescribed under Section 73 of the CGST Act can be sustained in law, notwithstanding that the Department claims the substantive adjudication was completed within the time limit but only reflected in the system after the deadline due to technical and administrative constraints – HELD - The assessment order cannot be sustained as it has been passed after expiry of the statutory period of limitation. The question of limitation goes to the root of the jurisdiction to pass an order imposing tax liability upon an assessee. The Department's explanation regarding the volume of orders requiring processing for two circles and the technical inability to upload due to change of day from Saturday to Sunday does not cure the jurisdictional defect – Notwithstanding the Department’s submission that the substantive order was completed and the date reflected in the portal is only the date of system generation and not the date of adjudication, an order passed and uploaded after the deadline cannot be sustained in the eye of law regardless of when the adjudicating mind was exercised - The Appellate authority failed to appreciate the jurisdictional infirmity in the original order while dismissing the appeal on grounds of delay - The impugned order-in-original and the appellate order are set aside – The writ petition is allowed
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