GST DAILY – 387 : Assessee cannot challenge notification extending the time limit of an order once accepted by the government: HC

Assessee cannot challenge notification extending the time limit of an order once accepted by the government: HC

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Sahaj Construction V/s Union of India, decided on 1-10-2024

 👉 Issue:-

✔️ Can notification extending the time limit be challenged?

👉 The Hon’ble High Court Judgement:-

✔️ Notification extending time limit under Section 73(10) based on GST Councils recommendation, once accepted by Government, cannot be challenged by assessee.

Section 73 read with Section 168 of Central Goods and Services Tax Act, 2017