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 |
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. 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 |
|
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 |
|
|
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. |
|
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) |
|
Madras High Court Sri Kanniga Parameswari Modern Rice Mill |
The order passed by
violation of principles of natural justice is set aside. |
|
Jharkhand High Court R.P.M. Distributors |
|
|
Gujarat High Court Diesel World Pvt. Ltd. |
|
|
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). |
|
Gujarat High Court Hasimkhan Liyakatkhan Pathan |
|
|
Rajasthan High Court Leel Electricals Limited |
Court is not convinced by arguments advanced by petitioner, therefore notice of summon is not quashed |