The Allahabad High Court has ordered the adjudication of the show cause notice (SCN) on stay which was issued for the fiscal year 2017-18 under the exempted time period. The case is M/S Graziano Trasmissioni Vs. Goods And Services Tax And 5 Others.
The lawyer representing the petitioner argues that the reason for extending the time period for the second time for issuing the GST SCN as stated in Section 73 (10) of the Goods and Service Tax Act, 2017, is not legally valid.
This is because the COVID restrictions were lifted back in 2022, and the revenue department had enough time to carry out the examination and audit procedures.
Mr. Naveen Chandra Gupta, the lawyer for respondents 1 and 2, requests time to provide the necessary evidence that supports the decision made by the GST Council.
The next hearing is scheduled for December 6, 2023. In the meantime, the proceedings related to the disputed show cause notice (annexure-1) may continue, but no final decision should be made.
| Case Title | M/S Graziano Trasmissioni Vs Goods And Services Tax And 5 Others |
| Citation | WRIT TAX No. – 1256 of 2023 |
| Date | 17.11.2023 |
| Counsel For Petitioner | Vinayak Mithal |
| Counsel For Respondent | A.S.G.I.,C.S.C., Gaurav Mahajan, Naveen Chandra Gupta |
| Allahabad High Court | Read Order |
