Validity of Extended Time Limits for Orders passed u/s 73 as per Notifications u/s 168A | Bimal Jain
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- Опубликовано: 9 июн 2024
- Validity of Extended Time Limits for Orders passed u/s 73 as per Notifications u/s 168A || CA (Adv) Bimal Jain
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🔥📛 BIG Update on Section 168A of the CGST Act;
📢 Kerala High Court upholds the validity of extending assessment orders' time limit during Covid-19
➡️ The petitioner's claim for input tax credit amounting to Rs. 11,675,250 for July 2017 to September 2017 was denied, leading to a legal challenge on the grounds of the assessment order being barred by limitation.
➡️ The petitioner contested the extension of the time limit for issuing orders under Section 73(9) of the CGST Act through notifications No.13/2022 and No.09/2023, arguing that these extensions exceeded the powers granted under Section 168A of the CGST Act.
➡️ The court acknowledged that COVID-19 constituted a force majeure event, justifying the extension of deadlines under Section 168A, due to the pandemic's significant disruption of normal economic activities and governmental operations.
➡️ The decision to extend the limitation period for the Financial Year 2017-18 was based on the COVID-19 pandemic's impact, which impeded audit and scrutiny processes, and was supported by the GST Council's recommendations.
➡️ The court set aside the initial assessment order, remanding the matter to the Assessing Authority for a new assessment, incorporating the guidelines from Circular No.183/15/2022-GST dated 27.12.2022, and allowed the petition to this extent.
✔️ KERALA HC AT ERNAKULAM - FAIZAL TRADERS PVT. LTD v. DEPUTY COMMISSIONER [WP(C) NO. 24810 OF 2023]
🔖 Download Complete Order: a2z-bucket.s3.ap-south-1.amaz...
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🔥📛 Important Judgment on Section 168A of the CGST Act:
📢 Empowering Government to Extend Deadlines During Force Majeure Events under Section 168A of the CGST Act:
➡️ Extension of Time Limits Due to COVID-19: The judgment discusses various notifications and amendments enacted due to the COVID-19 pandemic, which extended the time limits for compliance and adjudication under the GST laws. This includes extensions for filing annual returns and for tax authorities to complete audits and issue orders.
➡️ Section 168A of the GST Act: The document highlights the incorporation of Section 168A into the GST Act, which allows the government to extend time limits in special circumstances, such as those created by force majeure events including the COVID-19 pandemic. This section supports the extensions and adjustments made in response to the pandemic.
➡️ Judicial Review of Extensions: The judgment includes discussions on the legality and appropriateness of the extensions granted under the notifications related to the GST Act. It defends the extensions as necessary due to the operational disruptions caused by the pandemic.
➡️ Impact on Taxpayers and Authorities: The extensions were deemed necessary to alleviate pressures on both taxpayers and tax authorities, as both groups navigated the challenges posed by the pandemic, including staffing issues and restricted office operations.
➡️ Final Orders and Future Directions: The judgment concludes with the dismissal of petitions challenging the extensions, allowing for the continuation of adjudication processes. It also sets guidelines for future proceedings and appeals post-extension periods.
✔️ Allahabad HC - M/S Graziano Trasmissioni v. Goods And Services Tax And 5 Others [WRIT TAX No. - 1256 of 2023] [Neutral Citation No. - 2024:AHC:100568-DB]
🔖 Download Complete Order: a2z-bucket.s3.ap-south-1.amaz...
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Excellent sir, rocking
Sir , excellent deliberation on issue and perfectly the issue shall be scaled up , we support you all 🙏🏻
Sir, you are right. Thank you so much for raising the voice on behalf of taxpayer. Thank you for supporting us.
You are absolutely right Sir. I also mailed the same to the GST council and Finance ministry.
Thank you sir for sharing important case law update 👍👍
Fine and much impressive arguments based on law and logic. Notifications are violative of Articles 14, 19 & 21 of the Constitution of India both in matter of claiming ITC u/s 16 and in making assessment u/s 73.
Sir, you have made out prima facie a very good case and the balance of convenience is also in favour of tax payers, you please proceed further in the matter in the larger interest of the public. Thanq sir
Period increased to Nov u/s 16(4) it is totally wrong. It should have increased at least 12 months that is can be taken within 12 months from the end of the financial year.. actually dept should remove the section 16(4) and allow credits as per 2a or 2b because registered person has paid taxes only not filed returns may be due to financial situations or other things... restrictions on the credit after 6 months is not good.. it will create double taxation... Onble CA Vimal Sir only you can do it.
Supreme Court has already delivered a judgement that recommendations of gstc are not mandatory to the center and stategoverment.they are free.
In M. Tradelinks Kerala High Court has allowed extended time limit of 30th November retrospectively from 2017-18.
Nicely worded. Absolutely true
THANK YOU SIR
सर आप सही कहते है . जीएसटी काऊन्सिल पुरी तरह सोनेका नाटक कर रहा है .
जो सचमूच सोता है उसे जगाया जा सकता , लेकीन जीएसटी काउन्सिल को कोन जगायेगा !
excellent explanation
16(4)ITC recommendation is come in effect now ? In case of the time limit for for filling an appeal against Drc-07 will be due on 12 July in case of 16(4) ITC ineligibility (3b late filling) what remedies available now - rectification of order or to file an appeal
Sir, those who received scn for this, how do they respond? is it required for them to reply as govt itself extended the time limit.
What ease of buisness sir,gst has ensured that there are no medium scale buisnessess left..
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Sir now I've 2018-19 belated (5days) ITC GSTR-3B filing order u/c 73 DRC-01 and appeal within 30-06-2024, can refer kerala HC judgement of extension 30-Nov-2019 ???🤔
why pay thrice time gst just because due to delay file of return while tax along with late fee is already paid.
dealer doesn't have money to make appeal.
govt is sole sleeping partner
kaas koi option hota iccha mritu ka to vyapari us option ko chun lena or apni body ko bech kr nirdayi nirmala ko pay kr deta
Sir pl share ur email, I would like to share my views on some imp points...🙏