GST DAILY – 345 : Limitation period for filing appeal against order passed by AO runs from original due date, not extended date

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Limitation period for filing appeal against order passed by AO runs from original due date, not extended date

THE HON’BLE PATNA HIGH COURT IN THE CASE OF S.S. Enterprises V/s Union of India, decided on 30-7-2024

👉 Issue:-

✔️ Is limitation period under Section 73(10) of CGST Act count from original due date of filing annual return or from extended date?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee challenged assessment order for Assessment Year 2018-19 on grounds of limitation, interim stay was granted, holding prima facie that three-year limitation period under Section 73(10) of CGST Act begins from original due date of filing annual return, not from extended date.

Sections 44, read with Section 73(10) & Rule 80 of Central Goods and Services Tax , 2017