Vivek Enterprises vs Union Of India

Headnote AI-drafted · Editorially reviewed

These writ petitions filed under Article 226 of the Constitution of India challenged Notification No. 9/2023-Central Tax dated 31-03-2023 issued by the Central Board of Indirect Taxes and Customs 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 prescribed under Section 73(10) of the CGST Act, 2017 for the Financial Year 2017-18 till 31-12-2023. The petitioners contended that the impugned notifications were ultra vires Section 168-A of the CGST Act, manifestly arbitrary, and violative of Article 14 of the Constitution of India.

The petitioners further sought to have assessment, penalty and interest orders passed by the respective respondent authorities under Section 73 of the CGST and SGST Acts, 2017 read with Section 20 of the IGST Act, 2017 for Financial Year 2017-18 declared as barred by limitation and consequently set aside. Interim stays of further proceedings including collection of tax, interest and penalty had been granted by the High Court in the respective petitions pending final disposal.

The High Court of Andhra Pradesh at Amaravati heard the batch of writ petitions together, as they raised common questions of law pertaining to the validity of the limitation-extending notifications under Section 168-A of the CGST Act and the consequent assessment orders. The petitions were taken up for final hearing after several rounds of interim orders.

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