2024 (9) TMI 1461

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....n Singh, Sr. SC, CGST & CX Mr. Devansh Shankar Singh, Advocate Mr. Abhijeet Gautam, AC to ASG ORDER ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is concerned with the Assessment Year 2018-19 and Annexure P-3 is the assessment order passed on 19.04.2024 under the Central Goods and Services Tax Act, 2017. The question raised is primarily on limitation. 2. According to the petitioner,....

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....ted within three years from the due date of filing of annual return, which is as provided under Rule 80. 3. In the present case, the Assessment Year is 2018-19 and the end of the financial year comes on 31.12.2019, within which time as per Rule 80, an annual return has to be filed. The petitioner filed the annual return before 31.12.2019 and the present proceeding is initiated on 19.04.2024, as p....

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....earned ASG is that it stands extended upto 28.05.2022 and three years from that date is 19.04.2024. The above contention would be applicable only if the due date stands extended to 31.10.2020 and 31.12.2020. 5. Prima facie, we are of the opinion that the extension as provided in the second proviso to Section 44(2) is only with respect to the filing of a return even after the expiry of the further....