Final order passed beyond statutory time limit under Section 73(2) and (10) of CGST Act set aside

The Telangana HC allowed a writ petition challenging a final order passed under the Central Goods and Services Tax Act, 2017. The court found that the final order dated 01.05.2024 was passed beyond the statutory time limitation prescribed under Section 73(2) and (10) of the CGST Act. The show cause notice was issued on 02.06.2022, but the final order was passed nearly two years later on 01.05.2024, exceeding the permissible time limit. Consequently, the HC set aside the impugned final order dated 01.05.2024 and allowed the writ petition filed by the petitioner.

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The Telangana High Court, per Acting Chief Justice Sujoy Paul, addressed a writ petition concerning the limitation period under Sections 73(2) and 73(10) of the Central Goods and Services Tax Act, 2017. The court noted that the show cause notice was issued on 02.06.2022, but the final order was passed on 01.05.2024, exceeding the prescribed limitation period. Consequently, the court held that the final order was invalid and "set aside the final order dated 01.05.2024," allowing the writ petition. No costs were awarded, and any pending miscellaneous petitions were closed.

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