TaxTMI 
TaxTMI 
2026 (7) TMI 58
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....e respective GST Enactments. 2. By a Common Order today in W.P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 35974 and 35976 of 2024 [Fastenex Private Limited] and W.P.Nos.14487, 14492 and 14500 of 2025 [Ispahani Estates Private Limited], a detailed order has been passed insofar as the invocation of extended period of limitation under Section 74 of the respective GST Enactments. 3. In these Writ Petitions, the Petitioner has challenged the respective Impugned Assessment Orders in Form GST DRC-07 issued under Section 74 of the respective GST Enactments as detailed below:- Sl. No. W.P.No. Assessment Year Date of Pre-Show Cause Notice in GST DRC-01A Date of Show Cause Notice in GST DRC-01 Date of....
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.... under Section 73 of the respective GST Enactments would have expired on 21.01.2025 as per the decision of the Court in M/s.Tata Play Limited, Represented by its Authorized Signatory and others Vs. Union of India, Through its Secretary and others dated 12.06.2025 as modified vide Order dated 05.11.2025. 9. It is therefore submitted that since the Impugned Assessment Order was passed only on 31.01.2025 after issuing the aforesaid Show Cause Notice dated 26.10.2023 and since the said Show Cause Notice does not specify any of the ingredients under Section 74 of the respective GST Enactments to justify either the issuance of the Show Cause Notice in GST DRC-01 dated 26.10.2023 or in the Impugned Assessment Order dated 31.10.2025, it is liabl....
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....spondents would defend the Impugned Assessment Order stating that the limitations under Sections 73 and 74 of the respective GST Enactments are irrelevant in the context of detailed filing of the returns contemplated in the respective Rules. Hence, it is submitted that machinery under Sections 73 and 74 of the respective GST Enactments are only intended for levying the tax that has not been paid. 16. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Government Advocate for the Respondents. 17. In the present case, the assessee expired on 01.05.2020. The factum of the death of the assessee on 01.05.2020 appears to have not been intimated to the Department. It is in this background, the i....
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....espective GST Enactments were still maintainable in view of the extensions granted by the Notifications issued under Section 168A of the respective GST Enactments and in view of the decision of the Hon'ble Supreme Court in In Re: Cognizance for Extenstion of Limitation in Miscellaneous Application Nos.21 and 29 of 2022 in Miscellaneous Application No.665 of 2021 dated 10.01.2022 from time to time. 22. This has been captured by this Court in its decision in M/s.Tata Play Limited and others Vs. Union of India, Ministry of Finance, New Delhi and others in W.P.Nos.17184 of 2024 etc., batch dated 12.06.2025 as modified by 05.11.2025 [2025 32 Centax 318]. Paragraph No.3 of the Order dated 05.11.2025 is reproduced below:- Sl. No. Financia....
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....is discontinued. For the sake of clarity, Section 93 of the respective GST Enactments is reproduced below:- "93. Special provisions regarding liability of pay tax, interest or penalty in certain cases: (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) If a business carried on by the person is continued after his death by his legal representative on any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after h....