M/s LAKSHMI BHANU STEEL TRADERS v. ASSISTANT COMMISSIONER (ST), MADHAPUR-2 CIRCLE, HYDERABAD & ORS.

Introduction

The petitioner challenged the validity of the assessment order passed under Section 73 of the CGST Act on the sole ground that the adjudication order was passed after expiry of the statutory limitation period prescribed under Section 73(10).

The Department had passed the final adjudication order on 01.05.2024, whereas, according to the limitation prescribed under the Act, the last permissible date for passing the order was 30.04.2024.