DEEPAK SHARMA v. COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GOVT OF NCT OF DELHI.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
DEEPAK SHARMA
v.
COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GOVT OF NCT OF DELHI.
W.P.(C) 6449/2026 & CM APPL. 31839/2026 dated 12.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of assessee
Demand – Wrongful ITC availment and non-compliance – Petitioner challenged order as passed beyond statutory limitation under Section 74(10) mandating order within five years from due date of annual return – Order passed eleven months beyond limitation period – Respondent admitted order passed beyond five-year statutory period – Held: Writ petition disposed – Court held Section 74(10) limitation mandatory, authority becomes functus officio after lapse lacking jurisdiction to pass order – Order quashed and set aside.
Represented By:
Counsel for the Petitioner: Udit Bakshi, Bhwesh Bhola, Piyush Kumar & Niyati Dayma, Advs.
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