Rinkumoni Bordoloi Vs Union of India and 4 Ors. (Gauhati High Court)
In the case of Rinkumoni Bordoloi vs Union of India & Ors., the Gauhati High Court examined the validity of an order passed by the tax authorities under Section 73(9) of the Central and Assam Goods and Services Tax (GST) Acts, 2017. The petitioner, Rinkumoni Bordoloi, contested the order-in-original dated May 4, 2024, arguing that it was issued beyond the statutory limitation period outlined in Section 73(10) of both the Central and State GST Acts. As per the petitioner’s claim, the deadline for issuing such an order for the financial year 2018-19 expired on April 30, 2024. The absence of any government notification extending this deadline further invalidated the order, making it procedurally out of time.
Upon reviewing the submissions from both sides, the Gauhati High Court concluded that the order passed on May 4, 2024, exceeded the limitation period, as no extension had been granted under Section 168A of the GST Act. The court noted that the absence of such an extension made the order beyond the legally permissible time frame, rendering it without jurisdiction. Consequently, the court quashed and set aside the impugned order, ruling in favor of the petitioner. The writ petition was thereby disposed of. This case reinforces the importance of adhering to statutory timelines under GST law.
