TIME LIMIT TO ISSUE NOTICE & ORDER U/S 74

Period

Due Date of GSTR-9

 Due Date to issue notice (4 years and 6 months from due dates to pass an order)

Due Date to pass an order (5 years from the due date of GSTR-9)

 States/Districts
2017-18 05.02.2020 (NN 06/2020) 05.08.2024 05.02.2025 In Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.
07.02.2020 (NN 06/2020) 07.08.2024 07.02.2025 In Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh,Jharkhand
2018-19 31.12.2020 (NN 80/2020) 30.06.2025 31.12.2025  
2019-20 31.03.2021 (NN 04/2021) 30.09.2025 31.03.2026  
2020-21 28.02.2022 (NN 40/2021) 28.08.2026 28.02.2027  
2021-22 31.12.2022 30.06.2026 31.12.2027  
2022-23 10.01.2024 (NN 02/2024) [Para (a), (b)] 10.07.2028 10.01.2029 Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu
31.12.2023 30.06.2028 31.12.2028  

COMMUNITY INSIGHTS

Topic

Publish Date

Demand Order not Uploaded on Common Portal is Valid or Invalid

For initiating the recovery proceedings against the taxable person there is a proper mechanism for serving show cause notices and orders. The same is contained in section 73, 74 and 74A of CGST Act 2017. Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where the ITC has been wrongly availed or utilised, then he shall serve a show cause notice (SCN) to the person chargeable with tax.................. Read More

 18.12.2024

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. 239/33/2024-GST dt. 04.12.2024 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on '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'
Circular No. 238/32/2024-GST dt. 15.10.2024 Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circular No. 237/31/2024-GST dt.15.10.2024 [Para 3] Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
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.169/01/2022-GST dt. 12.03.2022 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘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
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. 05/2023-GST dt. 13.12.2023 [Para 3.3] Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)
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
2025(01)LCX0033

Chandigarh Tribunal

Iffco Tokio Insurance Services Limited

 Cenvat credit cannot be denied due to procedural irregularities
2024(12)LCX0040

Calcutta High Court

Jyoti Tar Products Private Limited

 SCN u/s 74 of the CGST Act is merely the initiation of an adjudicatory process and does not warrant judicial interference unless it is shown to be issued wholly without jurisdiction or is ex-facie perverse.
2024(11)LCX0039

Bombay High Court

Esjapee Impex (P) Ltd.

 Adjudicating Authority should have adjudicated the SCN within a reasonable time; failure to do so is bound to cause prejudice to the assessee.
2024(04)LCX0458

Allahabad High Court

Sapphire International

 Quantification of tax liability cannot be done under Section 130 but only under Section 74 of the GST Act.
2024(02)LCX0425

Delhi High Court

Aarem Trad Ex 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(02)LCX0324

Telangana High Court

Rays Power Infra Private Limited

 Section 74 CGST Act would not be applicable if all the tax liability along with interest as per section 73(5) CGST Act has been paid.
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
2024(02)LCX0324

Telangana High Court

Rays Power Infra Private Limited

 Section 74 CGST Act would not be applicable if all the tax liability along with interest as per section 73(5) CGST Act has been paid.
2023(07)LCX0264

Allahabad High Court

Nagarjuna Agro Chemicals Private Limited

 Issuance of notice under Section 61(3) cannot be construed as a condition precedent for initiation of action under Section 74 of the CGST Act.   
2023(11)LCX0112

Calcutta High Court

GOUTAM BHOWMIK

 verification of returns as contemplated under section 61 is neither a pre-condition nor a sine qua non for initiation of proceedings under section 74 of the West Bengal GSTAct.
2021(07)LCX0205

Allahabad High Court

V.S. Enterprises		  

2021(07)LCX0157

Allahabad High Court

RM Dairy Products LLP

In case there is no credit available in ECL on the date of the order passed under Rule 86A, that order would be read to create a lien.
 

2021(04)LCX0017

Madras High Court

Shri NandhiDhall Mills India Private Limited

Payment of any amount by admitting tax liability under the stress of investigation, cannot lead to self-assessment or self-ascertainment. u/s 74(5)

2021(03)LCX0147

Madras High Court

Sri Kanniga Parameswari Modern Rice Mill

The order passed by violation of principles of natural justice is set aside. 

 

2021(02)LCX0096

Jharkhand High Court

R.P.M. Distributors

 

2021(01)LCX0087

Gujarat High Court

Diesel World Pvt. Ltd.

 

2020(09)LCX0128

Kerala High Court

Muhammed Kochukudiyil Ishabeevi Alias Isha Shaefi

Benefit of non-serving of notice u/s 74(1) cannot be granted without payment u/s 74(5).

2020(07)LCX0083

Gujarat High Court

Hasimkhan Liyakatkhan Pathan

 

2019(03)LCX0033

Rajasthan High Court

Leel Electricals Limited

Court is not convinced by arguments advanced by petitioner, therefore notice of summon is not quashed