Time for issuance of SCN also stands extended if order issuance time was extended: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 31 January, 2023
Latest from Taxmann
Case Details: Pappachan Chakkiath v. Assistant Commissioner, CTO North Paravur - [2023] 146 taxmann.com 531 (Kerala)
Judiciary and Counsel Details
-
- Gopinath P., J.
- Yash Thomas Mannully & Soman P. Paul, Advs. for the Petitioner.
- Thushara James, Adv. for the Respondent.
Facts of the Case
The petitioner challenged the order passed by GST department under Section 73 and contended that time-limit for issuance of adjudication order had been extended for financial year 2017-18 but time-limit for extension of show cause notice had not been extended. It filed writ petition and argued that unless show cause notice is issued within time specified in sub-section (2) of Section 73 of CGST Act, the entire proceedings have to be declared as one without jurisdiction.
High Court Held
The Honorable High Court noted that the liability imposed by the impugned order on petitioner was in respect of financial year 2017- 2018. As per Section 73(2) and Section 73(10), show cause notice is required to be issued at least three months prior to the time specified for issuance of order. However, the time period for issuance of order has been extended and therefore, the time limit for issuance of show cause notice also stands extended with reference to such date. Since, the due date for issuing order for 2017-2018 has been extended till 30-9-2023, the same would apply for computation of time limit for issuance of show cause notice. Thus, the impugned order could not be said to be issued without jurisdiction and writ petition was dismissed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
