Order Date – 01 October 2024

Parties: M/s Sahaj Construction Vs Union of India, Central Board of Indirect Taxes, Office of GST Council, Commissioner of Commercial State Tax and Deputy Commissioner of Commercial Tax

Facts –

• The Petitioner, M/s Sahaj Construction, was served with a show cause notice under Subsection (10) of Section 73 of the GST Act on 29.09.2023 under Subsection (1) of Section 73 of the KGST and CGST Acts 2017.
• The petitioner contends that orders on the same in terms of Subsection (10) of Section 73 being required to be passed by 30.09.2023, it is by virtue of a notification No.9/2023 dated 31.03.2023, that the time limit under Section 168A of the CGST Act has been extended in an arbitrary manner.

Issue –

• Whether the notification No.9/2023 issued by the Government of India on 31.03.2023 at Annexure-A can be said to be without any basis or without application of mind?

Order –

• The Single Bench of Hon’ble High Court observed the Government of India having voluntarily accepted the recommendation, it would not be available for the assessee to now contend that the recommendation of the council is not binding on the Government of India.
• The GST Council, having considered all material aspects, having recommended the extension of period of limitation from September 2023 to December 2023, the same having been accepted by the Government of India, the assessee cannot challenge the same on the basis of the submissions made herein.
• In that view of the matter, there are no grounds that have been made out in the present petition, so the petition is dismissed.