2025 (4) TMI 736

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....ond limitation as prescribed under Section 107 of GST Act. 3. Contention of learned counsel for the petitioner is that an ex-parte order came to be passed by respondent no.3 in purported exercise of power under Section 74 of the GST Act vide order dated 12.06.2024. He draws my attention to argue that even no opportunity of hearing was granted and the documents which were sought in the form of SIB report, which were proposed to be relied upon, was never provided to the petitioner. 4. It is argued that against the said order, the petitioner had approached this Court by filing a writ petition being Writ Tax No.220 of 2024, however, the same was disposed off vide judgment dated 04.09.2024. In the said judgment, it was observed that in case th....

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....oner argues that the petitioner was bonafidely pursuing his remedies against the assessment order, firstly by filing a writ petition before this Court and secondly by availing the remedy of SLP before the Hon'ble Supreme Court, and thus, the petitioner was entitled to the benefit of Section 14 of the Limitation Act as has been held in the case of M.P. Steel Corporation vs. Commissioner of Central Excise; (2015) 7 SCC 58. He further argues that the order under Section 74 of the GST Act is wholly arbitrary for the reasons that in the show-cause notice, there was no assertion/allegation that there exist any material so as to justify invoking of larger period of limitation under Section 74. He argues that to invoke the jurisdiction under Se....