Rinkumoni Bordoloi Vs Union of India and 4 Ors
Date: September 19, 2024
Subject Matter
Adjudication order passed outside the stipulated limitation period defined in Section 73(10) is invalid
Summary
In the case of Rinkumoni Bordoloi vs Union of India & Ors., the Gauhati High Court reviewed the validity of a GST order issued under Section 73(9) on May 4, 2024. The petitioner challenged this order, asserting it was outside the stipulated limit…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. RS Mishra, the learned counsel appearing on behalf of the petitioner. Ms. K Phukan, the learned counsel appears on behalf of the Union of India, Mr. SC Keyal, the learned counsel appears on behalf of the CGST and Mr. B Gogoi, the learned counsel appears on behalf of the Finance and Taxation Department, Government of Assam. 2. The peti…