PAPPACHAN CHAKKIATH Vs. ASSISTANT COMMISSIONER, CTO NORTH PARAVUR

JUDGEMENT

(1.) The petitioner has approached this Court challenging Ext.P4 order issued by the 1st respondent under Sec. 73 of the CGST/SGST Acts imposing on the petitioner a total liability of Rs.9,70,596.00 towards CGST and SGST payable by the petitioner for the period from July 2017 to March 2018.

(2.) Learned counsel appearing for the petitioner would submit that the entire proceedings culminating in Ext.P4 order are without jurisdiction and therefore, notwithstanding the availability of any alternate remedy, the petitioner is entitled to challenge Ext.P4 by invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India. It is submitted that the period for which the liability was imposed on the petitioner is in respect of the financial year 2017- 18. It is submitted that under sub-sec. (10) of Sec. 73 of the CGST/SGST Acts, the time limit for completion of proceedings is three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised, relates. It is submitted that by virtue of Ext.P6 notification issued under the provisions of Sec. 168A of the CGST Act, the time limit for issuance of an order for the financial year 2017-18 has been extended upto 30/9/2023. It is submitted that the terms of Ext.P6 notification relate only to the issuance of order and therefore, unless the show cause notice was issued within the time specified in sub-sec. (2) of Sec. 73 read with provisions of sub-sec. (10) of Sec. 73, the entire proceedings have to be declared as one without jurisdiction. In other words, it is the contention of the learned counsel appearing for the petitioner that only the time limit for issuance of order has been extended and the time limit for issuance of a show cause notice has not been extended.

(3.) The learned Senior Government Pleader appearing for the State contends that when the time limit for issuance of an order under sub-sec. (10) of Sec. 73 stands extended, automatically the time limit for issuance of a show cause notice under subsec. (2) of Sec. 73 also stands extended.