GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022

Pappachan Chakkiath Vs Asst. Commissioner & Ors (Kerala High Court) 

GST: Show Cause Notice Can Still Be Issued U/S. 73 – No Bar Of Limitation Came Into Force For The Ay 2017-18 Under Notification No. 13/2022/05.07.2022

Link: https://hckinfo.kerala.gov.in/digicourt/orders/2023/215700008162023_3.pdf

Disposing a writ petition in Pappachan Chakkiath Vs. Asst: Commissioner & Ors (WPC No. 816 of 2023/11.01.2023) the Hon’ble High Court of Kerala categorically held that proceedings U/s. 73 of the CGST/SGST Acts can be passed within an extended period up to 30.09.2023 pertaining to the period from July,2017 to March,2018, in the light of Notification No. 13/2022/dated:05.07.2022 and consequently Show Cause Notices (SCN) can be issued with reference to that date – ie –prior to three months of the same.

FACTS OF THE CASE

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