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of <h1>Extended Time Limit for GST Investigation Challenged as Tax Department Fails to Prove Suppression of Material Facts</h1> <h3>M/s PORBANDAR DWARKA EXPRESSWAY PRIVATE LIMITED Versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS</h3> M/s PORBANDAR DWARKA EXPRESSWAY PRIVATE LIMITED Versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS - 2024 (91) G.S.T.L. 385 (Guj.) In the case before the Gujarat High Court, presided over by Honourable Justices Bhargav D. Karia and Niral R. Mehta, the petitioner, represented by advocate Sujay J. Adeshra, challenged the jurisdiction of the respondent authorities to invoke Section 74(5) of the Central Goods and Services Tax Act, 2017. The petitioner argued that there was no 'suppression' of facts regarding invoices issued to the National Highway Authority of India for road construction from June 2018 to October 2021. The petitioner claimed a 'very good prima facie case' as the show-cause notice lacked details of alleged suppression.Justice Bhargav D. Karia noted the petitioner's strong prima facie case and granted interim relief, allowing the respondents to proceed with the hearing of the show-cause notice but prohibiting any final order without the Court's permission during the petition's pendency. The matter is scheduled for further hearing on September 4, 2024, and direct service through email is permitted.
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