GST adjudication limitation and hearing requirements render delayed, unreasoned tax determinations legally unsustainable.

An adjudication order for financial year 2018-19 under Section 73 of the Assam GST Act was described as time-barred because the statutory period expired on 31 December 2023 and no corresponding State notification validly extended it; an order dated 30 April 2024 was therefore invalid. The text further states that the order did not provide the hearing required under Section 75(4) or meet the reasoned-determination requirement under Section 75(6). Consequently, the tax, interest and penalty determination lacked legal sustainability for breach of limitation, statutory procedure and natural justice.

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Issues: (i) Whether the adjudication order for financial year 2018-19 was barred by limitation under Section 73 of the Assam Goods and Services Tax Act, 2017; (ii) Whether the order complied with the requirements of hearing and reasoned determination under Section 75 of the Assam Goods and Services Tax Act, 2017.

Issue (i): Whether the adjudication order for financial year 2018-19 was barred by limitation under Section 73 of the Assam Goods and Services Tax Act, 2017.

Analysis: The limitation for passing an order under Section 73(9) for financial year 2018-19 expired on 31.12.2023. No pari materia State notification under Section 168A extending that period was issued for the relevant period. The order was made on 30.04.2024.

Conclusion: The adjudication order was time-barred and invalid, in favour of the assessee.

Issue (ii): Whether the order complied with the requirements of hearing and reasoned determination under Section 75 of the Assam Goods and Services Tax Act, 2017.

Analysis: The order was not drawn up in the manner required by Section 75(6) and was passed without affording the assessee the hearing mandated by Section 75(4).

Conclusion: The order violated Section 75 and the requirements of natural justice, in favour of the assessee.

Final Conclusion: The tax, interest and penalty determination for financial year 2018-19 has no legal sustainability.

Ratio Decidendi: An adjudication order passed after expiry of the statutory limitation, without a valid State extension, and without the prescribed hearing and reasoned form, is invalid.

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