TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assessment order for FY 2018-19 held time-barred despite extension; Circular No.56/2023 applied, bank attachment quashed</h1> <h3>M/s. Sri. Venkatesh Fibre Corporation Versus The State of Telangana</h3> HC held the assessment order for FY 2018-19 barred by limitation despite the extension notification, applying Circular No.56/2023-Central Tax and state ... Time barred adjudication proceedings - extension of time limit for issuance of irder vide Circular No.56/2023-Central Tax, dated 28.12.2023 - HELD THAT:- In consonance with the Circular No.56/2023-Central Tax, dated 28.12.2023, issued by the CBIC, the Government of Telangana has also issued the corresponding notification in G.O.Ms.No.170, dated 30.12.2023. The last date for passing an order in respect of the assessment proceedings for the financial year 2018-2019 was 30.04.2024. The order-in-original is, therefore, barred by limitation. The impugned order-in-original dated 01.05.2024 and the summary of the order in Form GST DRC-07 dated 01.05.2024 are set aside on the ground of limitation. The bank attachment made consequent thereto vide Annexure P-3, dated 12.12.2024, is also quashed. Petition allowed. The challenge to the order-in-original dated 01.05.2024 and the Form GST DRC-07 summary was allowed because the adjudication exceeded the statutory time-limit under Section 73(10) of the Telangana Goods and Services Tax Act, 2017. CBIC Circular No.56/2023-Central Tax (28.12.2023) and the corresponding State notification G.O.Ms.No.170 (30.12.2023) fixed the last date for issuance of orders for FY 2018-19 as 30.04.2024; the impugned order and DRC-07, passed on 01.05.2024, were therefore 'barred by limitation.' Prior High Court decisions addressing identical dated orders were relied upon. The statutory appeal was dismissed as time-barred under Section 107(1) and (4), but the writ petition was held maintainable because the order-in-original suffered from jurisdictional error on limitation grounds. The impugned order-in-original and DRC-07 dated 01.05.2024 were 'set aside on the ground of limitation,' and the consequential bank attachment dated 12.12.2024 was quashed; no costs were ordered.
TaxTMI 
TaxTMI 
