XYZ received notice on 13-01-2025 under Sec 63 for FY 2017-18. However, on the date of issueance of notice, XYZ is registered. Please share your views if the same can be done by the department ?
Further Sec 63 talks about issuance or order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, in this case, what shall be the due date for FY 2017-18 for passing the order ?
Forum Debates Jurisdiction of Section 63 CGST Notice to Registered Entity XYZ for 2017-18; Order Due February 2025. A discussion on a forum addresses a notice issued under Section 63 of the CGST Act, 2017, to a registered entity, XYZ, for the fiscal year 2017-18. Participants debate the jurisdiction and applicability of Section 63, emphasizing that it typically applies to unregistered entities. One view suggests the notice lacks jurisdiction, as the section cannot apply to registered entities for periods before registration. Another perspective highlights the due date for passing an order as February 2025, based on the extended due date for filing GSTR-9 for 2017-18. The discussion also touches on the concept of 'best judgment assessment' and its legal interpretations. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
