TIME LIMIT TO ISSUE NOTICE & ORDER U/S 73
|
Period |
Due Date to Issue Notice (2 years and 9 months from due dates to pass order or any extended period) |
Due/ Extended Date to Pass an Order (3 years from the due date of GSTR-9) |
States/Districts |
| 2017-18 | 30.09.2023 | 31.12.2023 (NN 09/2023) | For all states |
| 2018-19 | 31.01.2024 | 30.04.2024 (NN56/2023) | For all states |
| 2019-20 | 31.05.2024 | 31.08.2024 (NN 56/2023) | For all states |
| 2020-21 | 30.11.2024 | 28.02.2025 | For all states |
| 2021-22 | 30.09.2025 | 31.12.2025 | For all states |
| 2022-23 | 10.10.2026 | 10.01.2027 | Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu |
| 30.09.2026 | 31.12.2026 | For all states |
NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 56/2023 - Central Tax dt. 28.12.2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
Portal Related Updates
| Date | Subject |
| 26/09/2024 | Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities |
CIRCULARS
| Circular No. | Subject |
| Circular No. 185/17/2022-GST dt. 27.12.2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation |
| Circular No. 171/03/2022-GST dt. 06.07.2022 [Para 1 (1)] | Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
| Circular No. 76/50/2018-GST dt. 31.12.2018 [Para 2] |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
| Circular No. 31/5/2018-GST dt. 09-02-2018 |
Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 |
INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 04/2023-GST dt. 23.11.2023 | Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer |
| Instruction No. 02/2021-22 dt. 22.09.2021 [GST-Investigation] | Issuance of SCNs in time bound manner |
ORDERS
| Order No. | Subject |
| Order No. 2/2019-GST dt. 12.03.2019 | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 |
CASE LAW
|
Authority |
One liner |
|
2024(05)LCX0274 Delhi High Court Mitchem Impex |
Proper officer could not have adjudicated the SCN prior to the stipulated date for filing response. |
|
2024(04)LCX0206 Delhi High Court AB Traders |
Proper officer cannot held that the reply is unsatisfactory without considering the reply and enclosed documents |
|
2024(02)LCX0425 Delhi High Court Aarem TradEx Private Limited |
Proper officer need to at least consider the reply on merits before forming an opinion whether the explanation of assessee was sufficient or not. |
|
2024(02)LCX0423 Delhi High Court Emco Cables (India) Private Limited |
Proper officer need to at least consider the reply on merits before forming an opinion whether the explanation of assessee was sufficient or not. |
|
2024(01)LCX0498 Allahabad High Court Khanna Polyrib Private Limited |
Assessee's right to object to the SCN and participate in the personal hearing cannot be comprised if SCN had been served without all its contents and annexures |
|
2023(11)LCX0167 Madhya Pradesh High Court Raymond Ltd |
Show cause notice falls short of the minimum period to afford reasonable opportunity and also lacking in material particular, thereby set aside. |
|
2023(10)LCX0105 Kerala High Court Global Plasto Wares |
GST: Penalty leviable when tax collected is not deposited within 30 days |
|
2021(07)LCX0205 Allahabad High Court V.S. Enterprises |
|
|
2021(02)LCX0096 Jharkhand High Court R.P.M. Distributors |
For delayed payment of tax, the interest would be levied on net tax liability. |
|
2021(01)LCX0284 Patna High Court Pinax Steel Industries Pvt. Ltd |
|
|
2019(06)LCX0002 Patna High Court Commercial Steel Engineering Corporation |
Court allowed transitional credit for FY 2007-08 and 2011-12 which was not reflected in prior returns due to Accountant's mistake |
|
2019(03)LCX0033 Rajasthan High Court Leel Electricals Limited |
Court is not convinced by arguments advanced by petitioner, therfore notice of summon is not quashed |