MAINA DEVI CHORARIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. K.K. Medhi, learned counsel appearing on behalf of Mr. S.K. Medhi, learned CGC for respondent no.1; Mr. V. Choudhury, learned standing counsel for the Finance Department, respondent nos.2, 4 and 5; and Mr. S.C. Keyal, learned standing counsel for the CGST, respondent nos.3, 6 and 7.

(2.) By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the notification no. 09/2023-CT dtd. 31/3/2023, by virtue of which the time limit provided under Sec. 73(10) of the CGST Act for the financial years 2017-18, 2018-19 and 2019-20 was respectively extended to 31/12/2023, 31/3/2024 and 30/6/2024. It is projected that the time limit in respect of the petitioner for examining the annual return for the financial year 2018-19 had expired on 31/12/2023. However, on the strength of the impugned notification dtd. 31/3/2023, show-cause notice was issued to the petitioner for the financial year 2018-19 and accordingly, the said notification has been challenged, inter alia on the ground that the conditions precedent provided in explanation to Sec. 168(A) was not present on the date when the notification was issued. It is submitted that various Courts of the Country are also in seisin with the challenge similar to one made by the petitioner.

(3.) The learned standing counsel for the CGST has produced a copy of the relevant extraction of the agenda of 49th CGST council meeting held on 18/2/2023 to project that the issue regarding extension of timelines under Sec. 73(10) was discussed and recommendation was made for extension of time in view of the situation that prevailed during the Covid-19 period, where employees of the office either could not attend office or they were attending duty on staggered timing. It is submitted that consequently there was a huge pile-up of the files for examination and issuance of process for recovery of tax not paid or short paid or input tax credit wrongly availed or utilized during said period. Accordingly, it is submitted that issuance of show-cause notice was fully justified and therefore he opposes the admission of this writ petition.