Limitation exclusion under GST and challenge to Section 168A notification led to quashing of the assessment order.

The assessment order was interfered with in light of the challenge to the notification issued under Section 168A of the CGST Act and the exclusion of the relevant period for limitation under Section 73, as recognised in the earlier Principal Bench ruling and the Supreme Court's Article 142 order. The Court also noted the petitioner's delayed challenge and non-response to prior notices, but nevertheless quashed the order and remitted the matter for fresh adjudication on merits. The bank account attachment was directed to be lifted forthwith.

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Issues: Whether the impugned assessment order was liable to be quashed in view of the challenge to the notification issued under Section 168A of the Central Goods and Services Tax Act, 2017, and whether the matter should be remitted for fresh consideration.

Analysis: The assessment order was assailed after considerable delay, and the petitioner had not responded to the notices preceding the order. The Court noted the earlier decision of the Principal Bench, which had quashed the notification issued under Section 168A of the Central Goods and Services Tax Act, 2017, and had recognised the exclusion of the relevant period for reckoning limitation under Section 73 of the Central Goods and Services Tax Act, 2017 in the light of the Supreme Court's order under Article 142 of the Constitution of India. Following that precedent, the Court interfered with the assessment order and directed a fresh decision on merits.

Conclusion: The impugned assessment order was quashed and the matter was remitted to the respondents for fresh adjudication on merits; the bank account attachment was directed to be lifted forthwith.

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