The ruling in brief
Where order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside.
Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
Provisions considered
Section 73, read with section 168A, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017; Section 75 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017
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