GST: HC stays adjudication of FY 2017-18 SCN issued under extended time limits

The Allahabad High Court, in the matter of M/S Graziano Trasmissioni Vs. Goods And Services Tax And 5 Others, has ordered the stays adjudication of FY 2017-18 SCN issued under extended time limits.

The Official Order Stated:

It is submitted by learned counsel for the petitioner 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.

Sri Naveen Chandra Gupta, learned counsel for respondent nos. 1 and 2 seeks time to place on record the relevant material on basis of which GST Council took the impugned decision.

List as fresh on 6th December, 2023.

In the meantime, proceedings in pursuance of impugned show cause notice (annexure-1) may go on but no final order shall be passed.

For Official Order Download the PDF Given Below: