Section 73(10) of the CGST Act, 2017 – Limitation period --––- The petitioner challenged impugned proceedings of the 1st respondent dated 08.07.2021 and the recovery notice/attachment order dated 15.11.2021. The petitioner claim for ITC was reversed through the order of the assessment dated 08.07.2021, on the ground that under section 73(10) of the Act, the assessing officer should have passed an order within three years period from the due date for furnishing of annual return for the financial year to which the tax was not paid or short paid or input tax credit wrongly availed etc. The petitioner has submitted all the original documents to the department. The respondent counsel submitted that the due date for furnishing the annual return for the financial year 2017-18 was 30.09.2018 and if that date is taken into consideration, within three years period i.e., on 08.07.2021 itself the order impugned has been passed, therefore it is saved by limitation. The court observed that the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed, it is saved by limitation. Insofar as other merits of the case, the matter has to be necessarily gone into by the appellate authority before whom the petitioner can file appeal under Section 107 of the Act.

Held that:- The Hon’ble High Court directed that the impugned order can be assailed by filing appeal before the appellate authority. Therefore this writ petition is not entertainable and accordingly it is dismissed. The petitioner to file such appeal under Section 107  within a period of two weeks.