2025 (10) TMI 1024

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....ilar circumstances. 3. In this Writ Petition, the Petitioner has challenged the impugned Assessment Order dated 28.12.2023 passed under Section 73 of the respective GST enactments. The impugned order has also preceded a Show Cause Notice in GST DRC-01 dated 24.09.2023 for the Tax Period between July 2017 and March 2018. The petitioner, however, failed to respond to the same and thus, the impugned order has been passed. 4. The learned counsel for the petitioner would submit that the dispute pertains to the tax period between July 2017 and March 2018 and the limitation under Section 73 of the respective GST enactments expired on 07.02.2023 and therefore, it is submitted that both the notice in GST DRC-01 dated 24.09.2023 and the impugne....

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.... for the following reasons: a) It results in diminishing/curtailing the limitation which was otherwise available in view of the order of the Hon'ble Supreme Court under Article 142 of Constitution, and thus contrary to the object of Section 168A of CGST Act. b) It proceeds on an erroneous assumption of the limitation available and a misconception as to the scope and effect of the order of Hon'ble Supreme Court under Article 142 of Constitution. The impugned notification made on an erroneous assumption of the position in law is unsustainable on the ground of being arbitrary. c) The impugned notification results in extinguishing vested right of action with the authorities under CGST Act by diminishing the li....

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.... beyond the period of limitation is rejected. However, it is noticed that the petitioner has not replied to the notice in GST DRC-01 dated 24.09.2023, which preceded the impugned order dated 28.12.2023. 9. It is submitted by the learned counsel for the Petitioner that the Petitioner be given one chance to substantiate the case. The demand has been confirmed against the Petitioner merely because the Petitioner failed to respond to the Show Cause Notice in GST DRC-01 dated 24.09.2023. 10. The learned Government Advocate for the Respondent submitted that the Petitioner has not substantiated the case with any documents and therefore, on this count also, this Writ Petition is liable to be dismissed. 11. Considering the issue involved on....