The Rajasthan High Court stayed issuance of final order in the matter of issuance of time barred GST DRC-01 with respect to input tax credit (ITC) demand in Form GST TRAN-1.
The petitioner in the present matter is M/s Sarna Marbles Private Limited.
It was submitted by counsel for the petitioner that the notice issued to the petitioner is barred by limitation in view of provisions of Section 73(2) of the GST Act read with Rule 142(1) of the GST Rules.
A Division Bench of Justices Arun Bhansali and Narendra Singh Dhaddha observed that “In the meanwhile, as the petitioner has already filed response to the show cause notice, the authority may proceed with the adjudication, however final order shall not be passed by the authority till the next date.”
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