Calcutta High Court distinguishes between ‘issuance’ and ‘service’ of orders under section 73 of the GST Act, holding that the limitation period attaches to issuance, and not service of the order.
In the present case, a show cause notice was issued to M/s M.M. Motors (‘the Petitioner’) on 20 December 2023, alleging tax short-payment/wrong availment of ITC for the period April 2018 to March 2019. The time limit prescribed for passing the adjudication order under Section 73 was extended up to 30 April 2024 through various notifications under Section 168A of the CGST Act.