2025 (5) TMI 137

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....CE S. B. PD. SINGH For the Petitioners : Mr.Bijay Kumar Gupta, Adv. For the Respondents : Dr. Krishna Nandan Singh, Sr. Adv. (ASG) Mr. Anshuman Singh. Sr. SC, CGST Mr. Shivaditya Dhari Singh, Adv. For the State : Mr, Vikash Kumar, SC-11 ORDER ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following reliefs: " i) The demand order vide Process No- Nil dated 30.11.2023 (as contained as Annexxure-P-2) and Summary of demand order vide Reference No. ZD101123029705Y, dated 30.11.2023 (as contained in Annexure-P-2A) in form of DRC-07 passed by the Respondent No.-5 demanding tax, interest and penalty amounting to Rs. 9,76,879.00 under the IGST Rs. 5,52,642.)) under C....

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....isions for the registered persons were not extended simultaneously for granting any relief(s) to which the petitioner is otherwise entitled to. iv). For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the notification No.9/2023 CT dated 31.03.2023 extending the time limit specified under Section 73 (10) of the CGST Act, 2017 by virtue of the powers under section 168A of the Act is unjustified as extension has to be for special circumstances mentioned in the section itself. Having once extended the period by virtue of notification No.13/2022 CT dated 05.07.2022 there could be no subsequent extension as there is no such circumstances of force majeure in the month of Mar-2023. v) For issuing....

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....essment year for the 2017-18, deadline would be on or before 31.12.2021 whereas, the notice has been issued under Section 73 on 25.09.2023. Further notice under Section 73(i), Act, 2017 read with Rule 142 (i) on 29.09.2023. Thereafter, proceeded to issue order of demand on 30.11.2023. Hence, there is a violation of Sub-section (8) of Section 73 or Act, 2017 insofar as issuing notice to notice dated 29.09.2023. The date on which the petitioner was asked to submit his reply on 5.10.2023 and his appearance on 5.10.2023. On this score, the writ petition is to be allowed. 4. Per contra, learned counsel for the respondent resisted the aforementioned contentions and submitted that for the year 2017-18 assessment deadline has been extended till ....

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.... has been extended by virtue of circular dated 31.03.2023 (Annexure P/5). Therefore, the State - respondents have right to initiate proceedings for the assessment of the year 2017-18 till 31.12.2023. In this regard, we have to take note of that the notice under Section 73 or Act, 2017 has been issued on 25.09.2023. Therefore, it is within the time limit. 8. While issuing notice under Section 73(i) or Act, 2017 read with rule 142(i) whether State - respondents have given thirty days time to answer or not. In this regard, it is evident from notice dated 29.09.2023, date for submission of reply has been given 05.10.2023 and so also for hearing on 05.10.2023. Thirty days lapses on 28.10.2023. Therefore, issuance of notice dated 29.09.2023 is....