📢 𝐆𝐨𝐨𝐠𝐥𝐢𝐞𝐬 𝐨𝐧 𝐆𝐨𝐨𝐠𝐥𝐞:

📢𝐇𝐂: 𝐈𝐧 𝐧𝐮𝐦𝐞𝐫𝐨𝐮𝐬 𝐚𝐬𝐬𝐞𝐬𝐬𝐦𝐞𝐧𝐭𝐬 𝐣𝐮𝐬𝐭 𝐛𝐞𝐟𝐨𝐫𝐞 𝐢𝐧𝐢𝐭𝐢𝐚𝐥 𝐅𝐘𝐬 𝐥𝐢𝐦𝐢𝐭𝐚𝐭𝐢𝐨𝐧 𝐫𝐮𝐧𝐬-𝐨𝐮𝐭, 𝐝𝐢𝐫𝐞𝐜𝐭𝐬 ‘𝐧𝐨 𝐚𝐝𝐯𝐞𝐫𝐬𝐞 𝐨𝐫𝐝𝐞𝐫’
𝐌𝐨𝐡𝐢𝐧𝐝𝐞𝐫 𝐊𝐮𝐦𝐚𝐫 𝐯𝐬. 𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐚𝐥 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫 𝐨𝐟 𝐃𝐆𝐒𝐓

Facts:
▪️The Delhi High Court addressed a batch of writ petitions challenging assessment orders issued just before the expiry of the limitation period for the financial years 2017-18 and 2018-19.
▪️The court directed that no adverse orders be passed against the petitioners without providing them a reasonable opportunity to be heard.

Key Points:
▪️The High Court set aside the assessment orders made under Section 73 of the CGST Act, citing a lack of reasoning and the fact that they were rushed through in the last days before the limitation period expired.
▪️Petitioners argued that the extension of time for completing adjudication would defeat the purpose of a specified adjudicatory timeframe.
▪️Concerns were also raised about the use of Artificial Intelligence for issuing a large number of show cause notices without human review.
▪️The Court remanded the matters for fresh consideration by the adjudicating authority.