Bench
Dhiraj Singh Thakur CJ, R Raghunandan Rao J
Acts & Sections
Central Goods and Services Tax Act, 2017 §168-A
Central Goods and Services Tax Act, 2017 §73
Central Goods and Services Tax Act, 2017 §73(10)
State Goods and Services Tax Act, 2017 §168-A
State Goods and Services Tax Act, 2017 §73
Integrated Goods and Services Tax Act, 2017 §20
Also reported in
This judgment disposed of connected matters. The same reasons were delivered in
the following 4 cases.
Vivek Enterprises vs Union Of India
W.P. No. 12580 of 2024 along with W.P.Nos. 6084, 6104, 8363, 12591, 12593, 12835, 13524, 13824, 13887, 14860, 16831, 16871, 16995, 18241, 18309, 18387
Sterling And Wilson Private Limited vs The Union Of India
W.P. No. 12580 of 2024 along with W.P.Nos. 6084, 6104, 8363, 12591, 12593, 12835, 13524, 13824, 13887, 14860, 16831, 16871, 16995, 18241, 18309, 18387
Bhavani Furnitures vs Assistant Commissioner
W.P. No. 12580 of 2024 along with W.P.Nos. 6084, 6104, 8363, 12591, 12593, 12835, 13524, 13824, 13887, 14860, 16831, 16871, 16995, 18241, 18309, 18387
Headnote
AI-drafted · Reviewed and approved
These writ petitions challenge Notification No. 9/2023-Central Tax dated 31-03-2023 and G.O. Ms. No. 221 Revenue (Commercial Taxes) Department dated 17-05-2023, issued under Section 168-A of the CGST/SGST Acts, 2017, extending the period of limitation prescribed under Section 73(10) of the CGST Act, 2017 for Financial Year 2017-18 till 31-12-2023. The petitioners contend that these notifications are ultra vires Section 168-A of the CGST Act, 2017, manifestly arbitrary and violative of Article 14 of the Constitution of India.
The petitioners further seek quashing of assessment, penalty and interest orders passed under Section 73 of the CGST and SGST Acts, 2017 read with Section 20 of the IGST Act, 2017 for Financial Year 2017-18, on the ground that the same are barred by limitation consequent upon the impugned notifications being ultra vires. Alternative reliefs were also sought on the ground of violation of principles of natural justice.
The petitions were heard by a Division Bench comprising the Chief Justice and R Raghunandan Rao J, with arguments advanced by multiple counsel for various petitioners and respondents including the Deputy Solicitor General for the Union of India, Government Pleader for Commercial Tax for the State, and Standing Counsel for the GST Council and CBIC.
Catchwords:
GST · CGST Act · SGST Act · IGST Act · Section 168-A · extension of limitation · Section 73 · assessment order · ultra vires · Article 14 · Constitution · Article 226 · mandamus · Financial Year 2017-18 · show cause notice · input tax credit · natural justice
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Full Judgment Text
[Cites 30, Cited by 0]
Andhra Pradesh High Court - Amravati
M/S. I Munimohan Reddy And Co vs The Deputy Assistant Commissioner ... on 3 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
lN THE HIGH COURT OF ANDHRA PRADESH: AT AMARAV
(Special Original Jurisdiction)
THURSDAY, THE THIRD DAY OF JULY,
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
THE HONOURABLE SRI DHIRAJ S]NGH THAKUR, THE CHIEF JtyLiffi
AND
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
WRIT PETITION NO: 12580 OF 2024 along with W.P.Nos.6084, 6104, 8363,
12591,12593] 12835,13524,13824,13887,14860,16831,16871
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