Extension of Limitation Period for Passing Order Under Section 73(9)—Whether Implies Extension of Time Period for Issuance of Show Cause Notice Also—D. Ramachandra Rao

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The Tax Publishers GST--Demand of Tax Extension of Limitation Period for Passing Order Under Section 73(9)--Whether Implies Extension of Time Period for Issuance of Show Cause Notice Also D. Ramachandra Rao The Central Government has extended the limitation period for passing of order for demand of tax under sub-section (9) of section 73 of the Act for the financial years 2017-18, 2018-19 and 2019-20. The question for consideration is whether extension of limitation period for passing order implies extension of limitation period for issuance of show cause notice as well. The issue under consideration is being discussed in the light of relevant statutory provisions and a recent Kerala High Court decision in the case of Pappachan Chekhiath v. Assistant Commissioner, (C) No. 816 of 2023, decided on 11-1-2023. 1. Introduction Section 73 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with the provisions relating to determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Demand of Tax

Extension of Limitation Period for Passing Order Under Section 73(9)--Whether Implies Extension of Time Period for Issuance of Show Cause Notice Also

D. Ramachandra Rao

The Central Government has extended the limitation period for passing of order for demand of tax under sub-section (9) of section 73 of the Act for the financial years 2017-18, 2018-19 and 2019-20. The question for consideration is whether extension of limitation period for passing order implies extension of limitation period for issuance of show cause notice as well. The issue under consideration is being discussed in the light of relevant statutory provisions and a recent Kerala High Court decision in the case of Pappachan Chekhiath v. Assistant Commissioner, (C) No. 816 of 2023, decided on 11-1-2023.

1. Introduction

Section 73 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with the provisions relating to determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.