2025 (8) TMI 701

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....the respondent. 2. The petitioner has challenged the impugned assessment orders passed for the assessment years 2017-18 to 2022-23 on 31.12.2024 followed by a summary for each of the years, dated 02.04.2025. 3. It is the case of the petitioner that the law on the subject has now attained clarity in the context of composite notice and composite order under Section 74 of the respective GST enactment. 4. Specifically, a reference is made to the decision of the learned single Judge of this Court in W.P.Nos.33120 and 33164 of 2023 (Titan Company Limited Vs. The Joint Commissioner and others) dated 18.12.2023, which was affirmed by the Hon'ble Division Bench of this Court, by its order dated 21.03.2025 in W.A.Nos.2389 and 1397 of 202....

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....e considered the arguments advanced by the learned counsel for the petitioner and the learned senior standing counsel for the respondent. 9. Sections 73 and 74 of the respective GST enactments are inspired from Section 11-A and proviso to Section 11A of the Central Excise Act, 1944, Section 73 and proviso to Section 73 of the Finance Act, 1994 and Section 28 and proviso to Section 28 of the Customs Act, 1962. 10. The entire architecture of the GST enactments and the Rules made thereunder are inspired primarily from the above 3 enactments and the Rules made thereunder and partly from the provisions of various VAT laws, which were in force in various States from the year 2005 till 30.06.2017. 11. Only under the VAT Enactment in the I....

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....spective GST enactment do not mandate issuance of a separate notice if extended period of limitation is to be invoked under Section 74 of the respective GST enactment, if the situation contemplated under Section 74 (formerly under Section 11A, 17(3) and 28 of the respective Central Enactments referred to supra) is made out. In fact, now Section 74A has been replaced Sections 73 and 74 of the respective GST enactments, vide Finance (No2) Act, 2024 (15 of 2024) dated 16.08.2024. 16. Considering the same, there is no scope for quashing the impugned orders, dated 31.12.2024 and the corrigendum dated 02.04.2025. In fact, the Division Bench of the Bombay High Court has also taken a contra view in Riocare India Pvt Ltd., Vs. Assistant Commissio....