📢HC Calcutta: Cannot Question ‘Correctness’ of Invocation of Extended Limitation-Period via Writ
Haldia Nirman Project Pvt Ltd vs. The Additional Commissioner of CGST & CX

Facts of the Case
▪️Issue:
▪️The assessee filed a writ petition challenging the invocation of the extended period of limitation by the Revenue authorities under Section 73 of the CGST Act.
▪️The Revenue authorities had issued a show cause notice alleging suppression of facts and fraudulent availment of input tax credit (ITC) by way of willful misstatement, justifying the use of the extended period of limitation.
▪️The assessee contended that the proper officer did not appropriately consider their response regarding the invocation of the extended period.

Court Judgement
▪️Decision: The Calcutta High Court dismissed the assessee’s writ petition.
▪️Reasoning:
▪️The Court ruled that the correctness of the invocation of the extended period of limitation cannot be a subject of inquiry in a writ petition.
▪️It emphasized that such matters fall under the jurisdiction of the proper officer and are not within the purview of extra-ordinary writ jurisdiction.
▪️The Court noted that the show cause notice clearly detailed the basis for the invocation of the extended period, including allegations of suppression and fraudulent ITC claims.
▪️It concluded that the findings in the show cause notice were sufficient to justify the extended period, and thus, the writ petition was not maintainable.