Tripura High Court: Sri Shekhar Chandra Podder v. UOI and Ors. [W.P. (C) No. 285 of 2025]
The main question before the Court was whether the Show Cause Notice issued under Section 74 was barred by limitation, and whether the extension granted for furnishing the annual return for FY 2017-18 under Notification No. 06/2020 dated 03.02.2020 also extended the time limit available to the Department for initiating proceedings under Section 74 of the Act.
The Court held that the extension granted for filing annual returns was intended only for the benefit of taxpayers and did not extend the Department’s time limit for initiating proceedings under Section 74. Consequently, the proceedings for FY 2017-18 were held to be without jurisdiction
Key takeaway: An extension of the due date for filing GST annual returns does not automatically extend the statutory limitation for initiating proceedings under Section 74 of the CGST Act.
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