2025 (6) TMI 583

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....ted:- 3-6-2025<br>WRIT PETITION NO. 103311 OF 2025 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE PRADEEP SINGH YERUR For the Petitioner: (By Sri. H.R. Kambiyavar, Advocate). For the Respondents (By Sri. Sharad V. Magadum, Aga For R1-R3; Sri. Venkatesh Kharvi, Advocate For R4; Sri. Girish Hulmani, Advocate For R5). ORAL ORDER (PER: THE HON&#39;BLE MR. JUSTICE PRADEEP SINGH YERUR) 1. ....

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....e in I and II. 4. Learned counsel for the petitioner submits that the impugned order passed by respondent No. 1 is illegal, violative of the principles of natural justice, barred by the law of limitation and cannot be sustained in view of the provisions of the CGST/SGST Act. Therefore he is before this Court. 5. Learned AGA submits that the petition itself is not maintainable on the ground t....

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....9) and he would fall within the category of Section 73 (10) whereby the time period prescribed is 3 years from the date of furnishing the annual returns for financial year to which the tax is not paid or short paid or input tax credit is wrongly availed. Therefore since within 3 years no proceedings are initiated against him, the proceedings and orders passed by the 1st respondent is bad in law, i....