The Gauhati High Court quashed a GST demand for 2018‑19 because the order was passed on 24 April 2024, after the extended deadline under Section 168A had expired.
The Gauhati High Court has quashed an order under Section 73(9) of the Assam Goods and Services Tax Act, 2017 for 2018‑19, holding that it was passed after the time limit, as extended under Section 168A, had expired on 31 Mar 2024 [Sampat Raj Jain v. State of Assam & Ors., 2026-juristway.com-3422-HC(Gauhati)-GST].
Justice Devashis Baruah heard the petition against an order‑in‑original dated 24 Apr 2024 that followed a show cause notice dated 9 Jan 2024. The petitioner also argued that the notice and order were issued only in Forms DRC‑01 and DRC‑07 without the documents required by Section 75 read with Rule 142. The State filed no affidavit despite notice issued on 9 May 2025 and an interim order.
Section 73(10) requires an order under Section 73(9) within three years from the due date for the annual return of the year concerned. Section 168A allows the Government to extend time limits by notification in specified circumstances.
The Court noted that under Section 44 read with Rule 80, the annual return for 2018‑19 was due by 31 Dec 2019. The order therefore had to be passed by 31 Dec 2022, and the period was later extended under Section 168A up to 31 Mar 2024.
Since the order was passed on 24 Apr 2024, it was beyond the period permitted by Section 73 read with Section 168A and the extending notification. The Court held that it could not be sustained in law, and set it aside without examining the petitioner’s other objections.
The impugned order dated 24 Apr 2024 was accordingly set aside and quashed, and the writ petition was disposed of.
2026-juristway.com-3422-HC(Gauhati)-GST
