GST DAILY – 376 : Notification extending time limit of order u/s 73 was not in consonance with law, interim relief to be granted: HC

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Notification extending time limit of order u/s 73 was not in consonance with law, interim relief to be granted: HC

THE GAUHATI HIGH COURT IN THE CASE OF Krishna Gas Service V/s Union of India, decided on 9-9-2024

👉 Issue:-

✔️ Is it ultra vires if Notification extending time limit of order u/s 73?

👉 The Hon’ble High Court Judgement:-

✔️ Where in view of Notification No. 56/2023-CT issued by CBIC, extending time to pass orders for up-to Assessment Year 2019-20, impugned assessment order was passed in case of assessee for Assessment Year 2018-19, since prima facie said notification was not in consonance with provisions of section 168A, as there was no recommendation from GST council, notice was to be issued to revenue and meanwhile no coercive action was to be taken against assessee in respect of impugned order.

Section 168A of Central Goods and Services Tax Act, 2017