Sterling And Wilson Private Limited vs The Union Of India

Headnote AI-drafted · Editorially reviewed

These writ petitions filed under Article 226 of the Constitution of India challenged the validity of Notification No. 9/2023-Central Tax dated 31-03-2023 and the corresponding State notification G.O. Ms. No. 221 Revenue (Commercial Taxes) Department dated 17-05-2023, both issued under Section 168-A of the CGST/SGST Acts, 2017, extending the period of limitation under Section 73(10) of the CGST Act, 2017, for the Financial Year 2017-18 up to 31-12-2023. The petitioners contended that the said notifications were 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 challenged assessment, penalty and interest orders passed by the respective tax authorities under Section 73 of the CGST and SGST Acts, 2017 read with Section 20 of the IGST Act, 2017, for the Financial Year 2017-18, on the ground that such orders were barred by limitation consequent upon the invalidity of the impugned notifications. Interim stay of recovery proceedings was sought and had been operating during the pendency of the writ petitions.

The High Court of Andhra Pradesh at Amaravati, constituted by the Chief Justice and R. Raghunandan Rao J., took up the batch of connected writ petitions for hearing together, having regard to the common question of law arising in all matters relating to the validity of the limitation-extension notifications under Section 168-A of the CGST Act and the consequential assessment orders.

Catchwords: GST Section 168-A CGST Act extension of limitation Section 73(10) CGST Act Financial Year 2017-18 Notification No. 9/2023-Central Tax ultra vires Article 14 Constitution manifestly arbitrary assessment order input tax credit natural justice writ of mandamus Article 226 Constitution