AI Overview...
- Period of Limitation for Pass Order under Section 73 of GST Act
- The limitation period for issuing show cause notices and passing orders under Section 73 is generally 3 years from the date of the relevant tax period or the date when the short payment or non-payment is detected.
- Extended Limitation: Under sub-section (10) of Section 73 (and similarly under Section 74), the period can be extended up to 5 years in cases involving suppression of facts or fraud, provided the department acts within this timeframe M/s.Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner, Chennai GST Audit II Commissionerate - Madras, Smt R Ashaarajaa Partner of M/s JRD Realtorss vs THE SENIOR INTELLIGENCE OFFICER - Madras, MS R A AND CO vs THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES - Madras, Asianet Digital Network Private Represented by its Assistant Vice President (F&A) Mr. Rajesh VS Union of India, Represented by Revenue Secretary, Ministry of Finance - Kerala, Tata Play Ltd vs Sales Tax Officer Class II/Avato - Delhi.
- Special Circumstances & Court Rulings: Courts have clarified that the extended period applies only when there is evidence of suppression or willful evasion. Notices issued beyond the standard period may be barred if suppression is not established ASIANET DIGITAL NETWORK PRIVATE LTDREPRESENTED BY ITS ASSISTANT VICE PRESIDENT (F&A) MR. RAJESH. V S Versus UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, - Kerala, Asianet Digital Network Private Represented by its Assistant Vice President (F&A) Mr. Rajesh VS Union of India, Represented by Revenue Secretary, Ministry of Finance - Kerala.
- Limitations on Refunds & Other Proceedings: Limitation periods for refunds under Section 54 are different; refunds due to mistaken payments are not necessarily subject to the same limitation if the refund is claimed within a reasonable period, and limitation does not apply in cases of refunds arising from mistaken payments M/S GUJARAT STATE POLICE HOUSING CORPORATION LTD. V/s UNION OF INDIA - Gujarat, Messrs Aalidhra Texcraft Engineers VS Union Of India - Gujarat.
- Legal Interpretations: Courts have held that limitation periods are strictly applicable, and notices issued after the expiry of these periods are invalid unless extended due to suppression or fraud M/s.Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner, Chennai GST Audit II Commissionerate - Madras, Smt R Ashaarajaa Partner of M/s JRD Realtorss vs THE SENIOR INTELLIGENCE OFFICER - Madras.
- Summary: The default limitation for issuing notices under Section 73 is 3 years from the relevant period, extendable up to 5 years in cases of suppression or fraud, but not beyond unless such grounds are established M/s.Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner, Chennai GST Audit II Commissionerate - Madras, Smt R Ashaarajaa Partner of M/s JRD Realtorss vs THE SENIOR INTELLIGENCE OFFICER - Madras, MS R A AND CO vs THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES - Madras.
Analysis and Conclusion:
The period of limitation to pass an order under Section 73 of the GST Act is primarily 3 years from the end of the relevant tax period, extendable to 5 years in cases involving suppression of facts or fraud. Proper adherence to these timelines is crucial, and notices issued outside these periods are generally barred unless exceptional circumstances justify extension.
Search Results for "Period of Limitation to Pass Order of Short Paid Tax under Section 73 of Gst Act"
2025 Supreme(Online)(Mad) 65842 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. JUSTICE KRISHNAN RAMASAMY, J
(A) Goods and Services Tax Act, 2017 - Sections 73 and 74 - Bunching of show cause notices for multiple financial years challenged ... a separate unit for limitation under Sections 73(10) and 74(10) - Clubbing notices jeopardizes the assessment process by infringing ... disputes across four financial years (2019-20 to 2022-23), arguing that separate notices are required under GST Act. ... period of limita....
2025 Supreme(Online)(Mad) 45201 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS
JUSTICE, J
Section 73 to complete the assessment by falling back on a larger period of limitation under sub-section (10) of Section 74 .
2025 Supreme(Online)(Mad) 45185 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS
JUSTICE, J
Section 73 to complete the assessment by falling back on a larger period of limitation under sub-section (10) of Section 74 .
2024 Supreme(Online)(KER) 29450 • India - High Court of Kerala
Dinesh Kumar Singh, J
Taxation - Service Tax - Central Goods and Services Tax Act 2017, Finance Act 1994 Sections 73, 72, 74 - The court examined the ... Whether the extended period of limitation for issuing the notices was applicable. ... powers of revenue officers issuing notices and extending the period of limitation in cases of alleged suppression of facts. ... The next submission is that the impugned show cause notice is wholly bar....
2022 0 Supreme(AP) 1430 • India - Andhra Pradesh
C. PRAVEEN KUMAR, V. SUJATHA
of the time period for filing the appeal under Section 107 of the CGST Act. ... of limitation, considering the extension of the time period by the Hon’ble Supreme Court. ... Tax Act, 2017 - Section 107, Rule 108 Fact of the Case: The petitioner, a Private Limited ... Services Tax Act, 2017 (for short, “the SGST Act”). ... credit shall be passed unless the appellant is given notic....
2024 Supreme(Online)(GUJ) 9116 • India - High Court of Gujarat
MR. JUSTICE BHARGAV D. KARIA, MR. JUSTICE NIRAL R. MEHTA, JJ
(A) Constitution of India - Article 265 - Goods and Services Tax Act, 2017 - Section 54 - Refund of GST paid under mistaken belief ... (Paras 4.3, 36) ... ... (B) Limitation - Applicability of Section 54(1) - Court ruled that limitation does not apply ... refundable and limitation under Section 54(1) does not apply in such cases - Orders of Appellate Authority and Adjudicating Authority ... the 1st day of March, ....
2024 0 Supreme(Ker) 301 • India - Kerala
DINESH KUMAR SINGH
(A) Central Goods and Services Tax Act, 2017 - Section 73 - Finance Act, 1994 - Sections 72 and 74 - Show cause notices issued to ... of limitation for issuing the show cause notices. ... ... Issues: The main issues included the jurisdiction of the officers issuing the notices and the applicability of the extended period ... The next submission is that the impugned show cause notice is wholly barred by limitation as Secti....
2024 0 Supreme(Guj) 1912 • India - Gujarat
BHARGAV D. KARIA, D. N. RAY
fall under the limitation period prescribed for tax payments, thus allowing the refund claim irrespective of the time elapsed since ... by mistake - Court held that such payment is not subject to limitation under Section 54(1) - Impugned order rejecting refund quashed ... (A) Constitution of India - Article 227 - Central Goods and Services Tax Act, 2017 - Section 54(1) - Refund ... (i) extends the time limit specified under sub-#HL_....
2025 0 Supreme(Del) 726 • India - IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
period under Section 73(2) and 73(10) of the CGST Act to determine timeliness of notice issuance and subsequent orders. ... (A) Central Goods and Services Tax Act, 2017 - Section 73 - Impugned Show Cause Notice and Demand Order for wrongly availed Input ... Tax Credit for the tax period April 2020 to March 2021 - Validity of notice and adequacy of personal heari....
2024 Supreme(Online)(Ker) 66825 • India - IN THE HIGH COURT OF KERALA AT ERNAKULAM
Section 73 (1) of the Finance Act 1994 provides for the issuance of show cause notice in case of non-levy or non-payment or short-levy or short-payment of service tax or erroneous refund of service tax.
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