GST DAILY – 350 : Notification extending time limit for passing order u/s 73(9) was not in consonance with provisions of Section 168A: HC

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Notification extending time limit for passing order u/s 73(9) was not in consonance with provisions of Section 168A: HC

THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Jawahar Singh V/s Union of India W.P. (C) No. 4681 of 2024, decided on 13-9-2024

 👉 Issue:-

✔️ Can Notification issued by CBIC extending time limit for passing of orderwithout recommendation of GST Council is valid?

👉 The Hon’ble High Court Judgement:-

✔️ Notification issued by CBIC extending time limit for passing of order under section 73(9) without recommendation of GST Council was not in consonance with provisions of section 168A.

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