Brahmaputra Tele Productions Pvt. Ltd Vs Union of India (Gauhati High Court)
Summary: The Gauhati High Court considered a writ petition challenging the order dated 30.04.2024 passed for the Financial Year 2018-2019, whereby the Petitioner was imposed tax of Rs.36,86,748/- along with interest and penalty. The Petitioner submitted that the order was not in accordance with Section 73 of the Assam Goods and Services Tax Act, 2017 and was also inconsistent with Section 75 of the State Act.
The Petitioner further submitted that the order was beyond the limitation prescribed under Section 73(10) of the State Act. According to the Petitioner, there was no notification issued under Section 168A of the State Act extending the limitation period. The Petitioner also contended that Notification No.56/2023-Central Tax dated 28.12.2023 could not be applied to the State Act and had already been set aside by the Gauhati High Court in Barkataki Print and Media Services and Another Vs. Union of India and Others, reported in (2025) 139 GSTR 602 (Gauhati).
The Court observed that, as held in Barkataki Print and Media Services (supra), the State of Assam had not issued any pari materia notification for the relevant period. The Court further noted that the limitation under Section 73(10) of the State Act for passing an order under Section 73(9) for Financial Year 2018-19 ended on 31.12.2023. Since the impugned order was passed on 30.04.2024, the Court held that it was contrary to Section 73 of the State Act and could not be sustained in law.
