Pappachan Chakkiath Vs AC (State Tax)
Date: January 11, 2023
Subject Matter
Proceedings U/s. 73 can be passed within an extended period up to 30.09.2023 pertaining to the period from July 2017 to March 2018
Summary
Proceedings U/s. 73 of the CGST/SGST Acts can be passed within an extended period up to 30.09.2023 pertaining to the period from July,2017 to March,2018, in the light of Notification No. 13/2022 dated:05.07.2022 and consequently Show Cause Notices (S…
The petitioner has approached this Court challenging Ext.P4 order issued by the 1 st respondent under Section 73 of the CGST/SGST Acts imposing on the petitioner a total liability of Rs.9,70,596/- towards CGST and SGST payable by the petitioner for the period from July 2017 to March 2018. 2. Learned counsel appearing for the petitioner would submit that the entire proceedings culminating in Ext.P4…