The Allahabad High Court, while staying the impugned order issued by the Goods and Services Tax ( GST ) authorities on 29.12.2023 has connected and listed the present matter with the lead case M/s Graziano Trasmissioni.
The Petitioner, M/s Rki India Limited And Another, filed the case challenging the validity of the GST provisions on 21st January 2024. The issue involved is the second extension of the time period prescribed for issuance of show cause notice under Section 73 (10) of the Goods and Service Tax Act, 2017. According to the case status, the case was registered on 5th February 2024.
As per Section 73(10) of GST Act, the proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.
In the lead case, M/s Graziano Trasmissioni vs Goods And Services Tax And 5 Others, the petitioner’s counsel submitted that the ground for second extension of the time period prescribed for issuance of show cause notice under Section 73 (10) of the Goods and Service Tax Act, 2017 is not sustainable in law, in as much as COVID restrictions were uplifted long back in the year 2022 and the revenue had sufficient time to complete the scrutiny and audit Process.
All respondents have been duly represented before the court. They have requested and have been granted a period of six weeks to submit their counter affidavits. Following this, the petitioners will be given a subsequent two-week period to file their rejoinders.
The bench of Justice Manjive Shukla and Justice S.D. Singh ordered that “ Connect and list thereafter alongwith Writ-Tax No. 1256 of 2023. For reasons contained in the order passed in the lead case and subsequent orders passed in other cases where similar orders are under challenge, till the next date of listing, effect and operation of the impugned order dated 29.12.2023 shall remain stayed.”
The Allahabad High Court, in an order dated January 21, 2024, has scheduled the hearing for the case involving M/s Graziano Trasmissioni for March 11, 2024. Additionally, the court has consolidated several other cases with similar issues, scheduling them to be heard together for expedited resolution.
Adv. Pragya Pandey and Adv. Anurag Mishra appeared on behalf of the petitioner and A.S.G.I.,S.S.C. appeared on behalf of Union Of India And 3 Others.
Also read: Relief to Grazziano Trasmissioni: Allahabad HC orders Adjudication on GST SCN issued during Exemption Time
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
