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GST Limitation Period Starts from Filing Date Not Extended Due Date: Patna HC
Case Law Details
- Case Name
- S. S. Enterprises Vs Union of India & Ors. (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Patna High Court
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S. S. Enterprises Vs Union of India & Ors. (Patna High Court)
The Patna High Court, in the case of S. S. Enterprises Vs Union of India & Ors., examined the issue of the three-year limitation period under Section 73(10) of the GST Act for initiating proceedings. The case focused on the assessment year 2018-19 and questioned whether the limitation period should be calculated from the original due date for filing the annual return or the extended date. The petitioner argued that as per Rule 80 of the Central Goods and Services Rules, 2017, the due date for filing the annual return was 31s...
