Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC

The Patna High Court has firmly enforced the statutory deadline of one year for the completion of Goods and Services Tax (GST) adjudication proceedings. The court explicitly rejected an attempt by tax authorities to justify delays extending up to 18 months by relying on "where possible" clauses that are sometimes included in GST rules regarding timelines. The High Court's ruling mandates strict compliance with the statutory timelines that have been established for completing GST assessments, emphasizing the importance of timely resolution of tax matters and preventing undue delays that can be prejudicial to taxpayers.