Rinkumoni Bordoloi v. Union of India and 4 Ors

ORDER

19.09.2024

Heard Mr. RS Mishra, the learned counsel appearing on behalf of the petitioner. Ms. K Phukan, the learned counsel appears on behalf of the Union of India, Mr. SC Keyal, the learned counsel appears on behalf of the CGST and Mr. B Gogoi, the learned counsel appears on behalf of the Finance and Taxation Department, Government of Assam.

¶2The petitioner herein has assailed the order-in-original dated 04.05.2024 passed under Section 73(9) of the Central Goods and Services Tax Act, 2017 (for short, 'the Central Act') and the Assam Goods and Services Tax Act, 2017 (for short, 'the State Act') on the ground that the said order has been passed beyond the period of limitation provided under Section 73(10) of both the Central Act as well as the State Act. The learned counsel appearing on behalf of the petitioner submitted that the impugned order was passed on 04.05.2024 and in terms with Section 73(10), the order ought to be passed within three years from the due date of filing of the annual returns.

¶3The learned counsel submitted that there is no extension granted for the financial year 2018-19 beyond 30.04.2024 and as such the impugned order dated 04.05.2024 is beyond limitation and accordingly without jurisdiction.

¶4This Court had duly heard the learned counsels appearing on behalf of the parties and has given anxious consideration to the respective submissions. It is Page No.# 4/4 seen that there is no Notification passed under Section 168 A of both the Central Act as well as the State Act, thereby extending the period for passing the order in terms with Section 73(10) beyond 30.04.2024 for the financial year 2018-19.

¶5Taking into account that the impugned order has been passed on

04.05.2024, the same is, therefore, without jurisdiction and accordingly is set aside and quashed.

¶6Writ petition, accordingly, stands disposed of.

JUDGE Comparing Assistant

PageoNo.#o1/4 GAHC010142792024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o oWP(C)/3283/2024 RINKUMONIoBORDOLOI WIFEoOFoLATEoSATYAJIToBORDOLOI o RESIDENToOFoUDAIPURoVILLAGE o P.O. oP.S.oANDoDISTRICT-oSIVASAGAR o ASSAM. oVERSUS UNIONoOFoINDIAoANDo4oORS. REPRESENTEDoBYoBYoTHEoSECRETARYoOFoGOVERNMENToOFoINDIA o MINISTRYoOFoFINANCE o NEWoDELHI-o110001. 2:THEoCENTRALoBOARDoOFoINDIRECToTAXESoANDoCUSTOMS 1SToFLOORoTOWERoNBCC oPLAZA-1 o SECTORo5 oPUSHPoVIHAR oNEWoDELHI-o110017 o REPRESENTEDoBYoITSoCHAIRMAN. o3:THEoGOODSoANDoSERVICESoTAXoCOUNCIL 5THoFLOOR oTOWER-II Page No.# 2/4 JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI- 110001 REPRESENTED BY ITS CHAIRPERSON. 4:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD KAMRUP(M) GUWAHATI ASSAM. 5:THE ASSISTANT COMMISSIONER STATE TAX SIBSAGAR-2 SIBSAGAR ZONE ASSAM. Advocate for the petitioner(s): Mr. RS Mishra Advocate for the respondent(s): Ms. K Phukan CGC Mr. SC Keyal For the CGST Mr. B Gogoi, Standing Counsel, Finance and Taxation Department, Govt. of Assam B E F O R E HON'BLE MR. JUSTICE DEVASHIS BARUAH Page No.# 3/4