2024 (6) TMI 340

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....ISSIONER OF STATE TAX<br>GST<br>2024 (6) TMI 340 - GAUHATI HIGH COURT - TMI<br>GAUHATI HIGH COURT - HC<br>Dated:- 3-6-2024<br>WP(C)/2849/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE SOUMITRA SAIKIA FOR THE PETITIONER : MR. D SARAF FOR THE RESPONDENT : DY.S.G.I. ORDER Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr.S.C.Keyal, learned Standing Counsel, CGST and Mr. B. Chow....

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.... Act, 2017 read with Section 20 of the IGST Act, 2017; 28.3 I impose a penalty o Rs.57,02,914/- (Rupees Fifty Seven Lakhs Two Thousand Nine Hundred Fourteen only) in terms of Section 73(9) of the CGST Act, 2017/Assam GST Act, 2017 read with Section 20 of the IGST Act, 2017; 28.4 I confirm the demand of interest amounting to Rs.97,37,126/- (Rupees Ninety Seven Lakh Thirty Seven Thousand One H....

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....a penalty of Rs.21,94,854/- (Rupees Twenty one Lakh Ninety Four Thousand Eight Hundred Fifty Four only) in terms of Section 73(9) of the CGST Act, 2017/Assam GST Act, 2017 read with Section 20 of the IGST Act, 2017" 3. It is submitted that this is a time barred assessment for the assessment year 2017-18 but the period of limitation was extended under the Notification No.09/2023 issued by the aut....

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....g the impugned order as the same is permissible in terms of the Notification dated 31.03.2023 issued under Section 168 (A). 5. In the same issue State GST has also invoked its jurisdiction and has passed the order dated 08.12.2023 against which presently an appeal is pending. 6. Learned counsel for the petitioner submits that since the Notification No. 09/2023 dated 31.03.2023 has already been p....