Most recent development on 73(10) of the Assam Goods and Services Tax Act, 2017.

This write up is based on the recent ruling by the Gauhati High Court on 29/07/2026 on section 73(10) as well as 75(6) of the Assam Goods and Services Tax Act, 2017 in the matter of Brahmaputra Tele Productions Pvt. Ltd., The Union of India, Central Board of Indirect Taxes And Customs New Delhi, The Principal Commissioner State GST Assam, The Assistant Commissioner State Tax Ghy. - 2026 (8) TMI 144 - GAUHATI HIGH COURT. Though this case pertains to Assam State, the principles underlying this case is equally applicable to all the States which have not issued a corresponding notification under the respective State Act pertaining to notification number 56/2023 Central Tax dated 28/12/2023. This is a crucial notification which extends time limit under 73(10) for passing the OIO for 2018-19 till 30/04/2024 and for 2019-20 till 31/08/2024. However, this time limit applies only for orders passed under CGST Act, 2017 (if at all so) and for all the respective SGST Act, this notification has no application unless a corresponding notification under the respective state act is also issued.

This is exactly the trigger for this case wherein the state tax officer has passed the OIO on 30/04/2024 pertaining to 2018-19 relying upon CGST Notification whereas there was no notification on similar lines by the Assam State Government. The argument before the high court was "4. The learned counsel for the Petitioner submitted that the said order is also beyond the period of limitation so provided in terms with Section 73(10) of the State Act inasmuch as, there was no notification issued in terms with Section 168A of the State Act thereby enlarging the period of limitation. The learned counsel for the Petitioner further submitted that though the Central Government had issued a Notification bearing No. 56/2023-Central Tax dated 28.12.2023, but the same cannot be applied qua the State Act and additionally the said Notification bearing No. 56/2023-Central Tax dated 28.12.2023 have already been set aside by this Court in the case of M/s. BARKATAKI PRINT AND MEDIA SERVICES, DHRUBAJYOTI BARKOTOKY AND OTHERS Versus UNION OF INDIA AND 4 ORS., THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, THE PRINCIPAL COMMISSIONER STATE TAX, THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS - 2024 (9) TMI 1398 - GAUHATI HIGH COURT".

It is interesting to note that the high court has observed that "Taking into account that the impugned order in the instant proceedings for the Financial Year 2018-19 was passed on 30.04.2024, the impugned order dated 30.04.2024 is contrary to the provisions of Section 73 of the State Act and as such cannot be sustained in law" and accordingly concluded that " (i) The impugned order dated 30.04.2024 passed for the Financial Year 2018-19 is in violation to Section 73 as well as Section 75 of the State Act. Accordingly, the same is set aside and quashed".

The take aways are highly relevant as on date and may be taken advantages in all the applicable cases where the case is still live under first or second appeal as the case may be.

1. This order has disposed the matter and it is not a case of remand. Accordingly, the taxpayer is fully relieved from the demand of GST of Rs.36,86,748. All orders passed under Assam State for the year 2018-19 on or after 01/01/2024 are hit by the above high court order.
2. Wherever the OIO is passed by the respective State GST officials, any extension under Section 168A is possible only when a notification is issued by the respective State Tax Authorities under the respective State Goods and Services Tax Act,2017 and not in other cases.
3. Any extension in due date for filing the annual GST returns are for facilitating the taxpayers to file return without late fees and it is not automatic extension on due date for SCN or OIO under 73 or 74 as the case may be.
4. August as well as September months are crucial for all old cases where the OIA was passed up to 30/04/2026, as it is possible to file the second appeal with condonation of delay.
5. The case is almost won in case the action was taken based on section 168A notification under CGST whereas there is no corresponding notification under the respective State GST Act.

The taxpayers as well as tax professionals are suggested to check all live cases to take advantage based on the above ruling of the Gauhati High Court as there could be several SCN issued after deadline as well as OIO passed after the time lines in conjunction with Section 168A.

Reference is invited to the following two case laws to conclude that it is no more res integra as issue stands settled.

M/s. BARKATAKI PRINT AND MEDIA SERVICES, DHRUBAJYOTI BARKOTOKY AND OTHERS Versus UNION OF INDIA AND 4 ORS., THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, THE PRINCIPAL COMMISSIONER STATE TAX, THE ASSISTANT COMMISSIONER STATE TAX AND OTHERS - 2024 (9) TMI 1398 - GAUHATI HIGH COURT. Several writs allowed as the GST Council recommendation was taken post issuance of notification under Section 168A

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOODS AND SERVICES TAX COUNCIL, NEW DELHI AND UNION OF INDIA Versus M/s. BARKATAKI PRINT AND MEDIA SERVICES, DHRUBAJYOTI BARKOTOKY, PRINCIPAL COMMISSIONER STATE TAX GUWAHATI AND ASSISTANT COMMISSIONER STATE TAX, GUWAHATI - 2025 (1) TMI 588 - GAUHATI HIGH COURT wherein the review petition filed by CBIC against the above order was also dismissed.

The message is now loud and clear that notification number 56/2023 is no more valid and accordingly all cases which are live either under first appeal or second appeal needs to be addressed based on the above rulings.

It is once again appealed to all concerned that the period up to 30/09/2026 are highly crucial for GSTAT appeals as once that lenient period crosses, condonation of delay may become very difficult.