Limitation and notice-provision mismatch under GST led to interim stay of the assessment order pending further hearing.

Limitation under Section 75(10) of the CGST Act and the validity of an order passed under Section 74 when the show-cause notice had been issued under Section 73 were the central issues. The Madras HC noted the prima facie challenge to the assessment order on limitation and on the apparent mismatch between the notice and the final provision invoked. On that basis, it granted interim stay of the impugned order until the next date of hearing.

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Issues: Whether the impugned assessment order was prima facie barred by limitation under Section 75(10) of the Central Goods and Services Tax Act, 2017, and whether an order under Section 74 of that Act could be sustained when the show-cause notice had been issued under Section 73.

Outcome: The Court granted interim stay of the impugned order till the next date of hearing.

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