Hon’ble Allahabad HC in a detailed order upheld validity of the notifications extending time limits

Hon’ble Allahabad HC in a detailed order upheld validity of the notifications extending time limits for issuing notices and orders under Section 73 of the GST Law.

Hon’ble HC further held that the notifications were valid exercises of conditional legislative power under Section 168A of the Acts, which allowed the Governments to extend the time limit due to force majeure caused by the COVID-19 pandemic.

Kerala and Allahabad HCs have decided the matter. Similar issue pending before order HCs as well.