COVID-19 Extension Cannot Bar GST Assessment, HC Remands with 50% Deposit

Dj Constructions Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court addressed a writ petition challenging an Assessment Order dated 28 December 2023 passed under Section 73 of the respective GST enactments. The order followed a Show Cause Notice in GST DRC-01 dated 24 September 2023, relating to the tax period between July 2017 and March 2018, which the petitioner had not responded to. The petitioner contended that the limitation period under Section 73 had expired on 7 February 2023 and therefore both the notice and the impugned order were issued without jurisdiction. The re...