IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7764 of 2025 ==================================================

INDUSIND BANK LIMITED Versus STATE OF GUJARAT & ORS.

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Appearance:

MR PRASAD PRANJAPE with MR DHAVAL SHAH(2354) for the Petitioner(s) No.

1 GOVERNMENT PLEADER for the Respondent(s) No. 1,2,3 ==================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 20/06/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Heard learned advocate Mr. Prasad Pranjape for learned advocate Mr. Dhaval Shah for the petitioner and learned Senior Standing Counsel Mr. Utkarsh Sharma for the respondent appearing on advance copy.

2. It was submitted by learned advocate Mr. Prasad Paranjape for the petitioner that the respondent authority has issued the show cause notice in violation of the provisions of Section 75(10) of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”). In support of this, it was pointed out that the last date of furnishing the annual return as per Rule 80 of the CGST Rules in case of petitioner for the period 2020-21 was 28.02.2022 and therefore the due date of issuance of order is three years and as per provisions of Section 75(10) of the CGST Act due date of issuance of notice would be 28.11.2024, whereas in the facts of the case, the show cause notice had been issued on 30.11.2024.

2.1. It was submitted that in the identical facts the Hon’ble Andhra Pradesh High Court in the case of M/s. The Cotton Corporation of India v. Assistant Commissioner (ST) (AUDIT) (FAC), State of Andhra Pradesh, Union of India reported in 2025 (2) TMI 362 has quashed and set aside the order in original as the show cause notice was beyond the prescribed mandatory period of three months issued on 30.11.2024 instead of 28.11.2024.

2.2. Reliance was also placed on the decision of the Hon’ble Telangana High Court in the case of M/s. Sri Durga Bhavani Enterprises v. Assistant Commissioner State Tax reported in 2025 (4) TMI 1148 wherein, the aforesaid decision of the Hon’ble Andhra Pradesh High Court is followed. Learned advocate for the petitioner also referred to and relied upon the decision of the Hon’ble Apex Court in case of State of Himachal Pradesh & Anr., v. Himachal Techno Engineers & Anr., reported in (2010) 12 SCC 210 wherein it is held by the Honb’ble Apex Court that when the period prescribed is three months as contrasted from 90 days from a specified date the said period would expire in the third month on the date corresponding to the date on which the period starts. It was, therefore, submitted that in the facts of the case, three months would be over on 28.11.2024 and therefore, the show cause notice dated 30.11.2024 would be without jurisdiction and as a consequence thereof, the impugned order in original would be without jurisdiction.

Considering the above submissions, issue Notice returnable on 17.07.2025.

Direct Service through E-mail is permitted.

(BHARGAV D. KARIA, J)

(PRANAV TRIVEDI,J)

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