2024 (2) TMI 353

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....the 1st respondent under Section 73(9) of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act) mainly on the ground of limitation. 2. The appellant was a registered dealer under the CGST/SGST Act, 2017, engaged in the supply of hardware items, paint, etc. As per the request of the appellant, his registration under the GST Act was cancelled w.e.f. 31/3/2021. He filed returns in Form GSTR-3B for the financial year 2017-18 belatedly and remitted tax with interest and late fee. After scrutiny, on 29/9/2023, the 1st respondent issued Ext. P2 notice under Section 61 of the CGST Act and Rules, 2017, to the appellant, pointing out the discrepancies in return for the year 2017-18. The appellant was directed to give a reply on or....

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....ting the principles of natural justice. Accordingly, the learned Single Judge set aside Ext. P5 and remitted the matter back to the 1st respondent to pass a fresh order after giving sufficient opportunity to the appellant to file a reply to the show cause notice and for a hearing. However, the learned Single Judge held that the appellant would not take any ground regarding the limitation in finalising the assessment for the assessment year 2017-18. With these observations, the writ petition was disposed of. The appellant is before us challenging the judgment of the learned Single Judge. 3. We have heard Sri. Abraham K.J., the learned counsel for the appellant, Sri. V.K. Shamsudheen, the learned Senior Government Pleader, Sri. Sreelal ....

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....eturn for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. In the instant case, it is not in dispute before us that the time limit under Section 73(10) expired on 31/12/2023 consequent to an extension granted vide Notification No. 09/2023. 5. The scrutiny of the return submitted by the appellant under Section 61 commenced as per Ext. P2 notice only on 29/9/2023. The appellant had to be allowed at least one month time to file a statutory reply. Only thereafter could a show cause notice have been issued, i.e. after 30/10/2023. Ext. P3 show cause notice however was issued on 30/9/2023, i.e., on the very next day of E....