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RINKUMONI BORDOLOI vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
Rs Mishra
Res. Counsel
K Phukan
B Gogoi

Petitioner / Applicant

RINKUMONI BORDOLOI
Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Sep 19, 2024
Order No.

WP(C)/3283/2024

Citation

2024(9) TAXREPLY 11005
Original Order
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ORDER

ORDER PER 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 petitioner herein has assailed the order-in-original dated 04.05.2024 passed under Section 73 (9) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Central Act’) and the Assam Goods and Services Tax Act, 2017 (for short, ‘the State Act’) on the ground that the said order has been passed beyond the period of limitation provided under Section 73 (10) of both the Central Act as well as the State Act. The learned counsel appearing on behalf of the petitioner submitted that the impugned order was passed on 04.05.2024 and in terms with Section 73 (10), the order ought to be passed within three yea....

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