GST revision order passed beyond time prescribed u/s. 108 of GST Act is time barred

By POONAM GANDHI Goods and Services Tax Judiciary September 3, 2025

TaxGuru Citation: 2025 taxguru.in 7380
Case Name: Gupthas Constructions Company Vs Joint Commissioner (Andhra Pradesh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Andhra Pradesh HC

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Gupthas Constructions Company Vs Joint Commissioner (Andhra Pradesh High Court)

Andhra Pradesh High Court held that revision order passed beyond time prescribed under section 108(2) of the AP GST Act, 2017 is barred by limitation. Further, extension of limitation granted during COVID is available to litigants and not to the authorities.

Facts- The petitioner is a registered person under the Goods and Services Tax Act, 2017. The petitioner is in the business of construction and sale of apartments. An Order of assessment was passed against the petitioner dated 29.11.2021, for the period 2017-2018 to 2020-2021. Subsequently, the 1^st respondent passed a revisional Order, dated 15.02.2025, confirming the demand of CGST Rs.75,80,786/-, SGST Rs.75,80,786/-, along with interest and penalty, under Section 74 of the GST Act, 2017. This Order of revision is challenged before this Court by way of the present Writ Petition.

The petitioner contended that the limitation for passing an Order of revision contained in Section 108(2) of the GST Act, 2017, is three years from the date of passing of the Order under revision. This period expired on 29.11.2024, whereas the impugned Order of revision had been passed on 15.02.2025. Thus, impugned Order of revision is clearly barred by the limitation prescribed u/s. 108(2) of the GST Act, 2017.