WRIT PETITION No.17366 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri M.Umashankar, learned counsel appearing for Sri V.Veeresham, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. With the consent, finally heard.

3. Learned counsel for the petitioner submits that the show cause notice was issued on 31.01.2024, whereas the final order was passed on 01.05.2024. Thus, it is passed beyond the period of limitation as per Section 73(2) and (10) of the Central Goods and Services Tax Act, 2017 and therefore, the final order may be set aside. Reliance is placed on the order passed by this Court in W.P.No.10895 of 2025, dated 12.06.2025.

4. Learned Special Government Pleader for State Tax vehemently opposed the same and urged that the delay is only of one day which can be included in the previous date. No authority in this regard is produced. Even if it is the delay of one day beyond the limitation, the impugned order cannot sustain judicial scrutiny.

5. Resultantly, the final order dated 01.05.2024 is set aside and the Writ Petition is allowed. No order as to costs.

Miscellaneous petitions pending, if any, shall stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J

WRIT PETITION No.17366 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)