The Andhra Pradesh High Court has held that limitation extension granted by supreme court during covid-19 pandemic only applicable to litigants and not to the department.
The bench of Justice R Raghunandan Rao and Justice T.C.D.Sekhar has observed that extension of limitation, granted by Supreme Court, would only be available to litigants who approach judicial and quasi-judicial bodies and same would not be available to authorities.
The petitioner/assessee is a registered person under the Goods and Services Tax Act, 2017 [for short “the GST Act, 2017]. The petitioner is in the business of construction and sale of apartments. An Order of assessment was passed against the petitioner dated 29.11.2021, for the period 2017-2018 to 2020-2021. Subsequently, the 1st respondent passed a revisional Order, dated 15.02.2025, confirming the demand of CGST Rs.75,80,786/-, SGST Rs.75,80,786/-, along with interest and penalty, under Section 74 of the GST Act, 2017. The Order of revision is challenged before this Court by way of the present Writ Petition.
The petitioner contended that the limitation for passing an Order of revision contained in Section 108(2) of the GST Act, 2017, is three years from the date of passing of the Order under revision. The period expired on 29.11.2024, whereas the impugned Order of revision had been passed on 15.02.2025. He would contend that in such circumstances, the impugned Order of revision is clearly barred by the limitation prescribed under Section 108(2) of the GST Act, 2017.
The department contended that the Order of the Supreme Court of India, dated 10.01.2022, in Miscellaneous Application Nos.21 & 29 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition(C) No.3 of 2020, had extended the period of limitation for all judicial and quasi- judicial proceedings, by directing that the period of limitation between the 15.03.2020 to 28.02.2022 would have to be excluded.
The Court, in its Order dated 21.04.2025, W.P.No.12529 of 2024, had considered this contention and after taking into account the Judgment of the e Supreme Court of India, in the case of S. Kasi vs. State through the Inspector of Police, Samaynallur Police Station, Madurai District, the Judgment of the Hon’ble High Court at Calcutta, in the case of Gobindo Das & Ors., vs Union of India and Ors2 and the Judgment of the High Court of Delhi, in the case of Vikas WSP Ltd., vs. Directorate Enforcement , had held that the said extension of limitation, granted by the Hon’ble Supreme Court of India, in the above Judgment would only be available to litigants who approach the judicial and quasi-judicial bodies and the same would not be available to the authorities.
Case Details
Case Title: Gupthas Constructions Company Versus The Joint Commissioner
Case No.: Writ Petition No: 19273/2025
Date: 06.08.2025
Counsel For Petitioner: Anil Kumar Bezawada
Counsel For Respondent: GP
