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Madras HC Upheld GST Order issued Within Extended Section 73 Limitation Period
Case Law Details
- Case Name
- City Enterprises Vs Deputy State Tax Officer-1 (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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City Enterprises Vs Deputy State Tax Officer-1 (Madras High Court)
The Madras High Court examined a writ petition challenging an order dated 20.08.2024 passed under Section 73 of the CGST Act for the tax period April 2019 to March 2020. The order confirmed a demand arising from a show cause notice issued on 22.05.2024, including tax, interest, and penalty aggregating to Rs. 9,97,196. The petitioner primarily challenged the order on the ground that it was barred by limitation under Sections 73(2), 73(9), and 73(10) of the CGST Act.
The petitioner contended that the extension of limitation grant...
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