ORDER

% 09.07.2024 CM APPL.36964/2024 (Exemption)

1. Allowed, subject to all just exceptions.

2. Application stands disposed of. W.P.(C) 9027/2024 CM APPL. 36963/2024 (Stay)

3. The petitioner – a Public Sector Undertaking – has filed the present petition praying as under:

“a) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the Impugned Order-in-

Original along with summary of the said order [FORM GST DRC-07]

bearing Reference No.: ZD070424069010T dated 30.04.2024 passed by the Respondent No. 3;

b) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the Impugned Order-in-

Original along with summary of the said order [FORM GST DRC-07]

bearing Reference No.: ZD070424068976U dated 30.04.2024 passed by the Respondent No. 3;

c) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the Impugned Show Cause Notice bearing Reference No. ZD070124071048M dated 31.01.2024 issued by the Respondent No. 3;

d) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the Impugned Show Cause Notice bearing Reference No. ZD070124071014X dated 31.01.2024 issued by the Respondent No. 3;

e) Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the impugned Notification No. 56/2023-Central Tax dated 28.12.2023 issued by the Respondent No. 1 and the impugned Notification No. 09/2023-State Tax dated 22.06.2023 issued by the Respondent No. 2, as ultra-vires Section 168A and Section 73 of the Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017.”

4. The petitioner is essentially aggrieved by the order dated 30.04.2024 (hereafter the impugned order) whereby the petitioner has been held liable for tax aggregating ₹1,50,81,034/-.

5. The petitioner has challenged the impugned order on several grounds, and also on the premise that the same is barred by limitation. The petitioner also claims that the Show Cause Notice dated 31.01.2024 (hereafter the impugned SCN), pursuant to which the impugned order was passed, was issued beyond the period of limitation.

6. It is submitted that although the time limit for assessment under the Central Goods and Services Tax (CGST) has been extended, no corresponding notification has been issued extending the period of limitation under the Delhi Goods and Services Tax Act, 2017 (hereafter „the DGST Act’).

7. Additionally, the petitioner also impugns the notification (Notification No.56/2023-Central Tax) dated 28.12.2023 (hereafter the impugned notification), whereby the time limit stipulated under Section 73(10) Central Goods and Services Tax Act, 2017 (hereafter „the CGST Act’), for issuance of order under Section 73(9) of the CGST Act for the financial year 2018-19 was extended upto 30.04.2024, and upto 31.08.2024, for the financial year 2019-2020. The petitioner claims that the issuance of the impugned notification is not within the scope of powers under Section 168A of the CGST Act since the same was issued after the COVID-19 disruption period had passed, and there were no extenuating circumstances, which would warrant issuance of such a notification. It is claimed that the power under Section 168A of the CGST Act can be exercised on the recommendations of the GST Council and only in cases where the action(s) required under the CGST Act could not be complied with, on account of force majeure. Since no force majeure event was subsisting at that time, a notification under Section 168A of the CGST Act could not be issued.

8. The petitioner also submits that the impugned order is unreasoned and without application of mind. The petitioner had, pursuant to the impugned SCN dated 31.01.2024, submitted a detailed reply contesting the proposed assessment. The impugned order rejects the contentions advanced by the petitione