2026 (5) TMI 1156

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....dit Bakshi, Mr. Bhwesh Bhola, Mr. Piyush Kumar and Ms. Niyati Dayma, Advs. For the Respondent Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. ORDER 1. The present writ petition under Article 226 of the Constitution of India assails the Order-in-Original dated 30.12.2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter the CGST Act)....

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....e to be passed confirming the aforesaid demand for the Financial Year 2017- 2018. 5. Learned counsel for the Petitioner submits that the impugned order is liable to be set aside as the same has been passed beyond the statutory period prescribed under the CGST Act. It is submitted that Section 74(10) mandates that an order must be passed within a period of five years from the due date for the fi....

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....2025, i.e., after a delay of more than eleven months beyond the prescribed statutory period, is beyond the limitation contemplated under Section 74(10) of the CGST Act. 8. Heard. Perused the record. 9. A perusal of Section 74(10) of the CGST Act makes it clear that the proper officer is required to pass an order within a period of five years from the due date of furnishing of the annual retu....