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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
The Hon’ble Madras High Court in Tata Play Limited held that Notification No. 56/2023-CT issued under Section 168A of the CGST Act were ultra vires and unsustainable, due to absence of valid recommendation from the GST Council at the time of issuance.
In the case of Shree Shyam Steel, the Honorable Gauhati High Court admitted the challenge to Notification No. 56/2023-CE issued by CBIC. The notification extended the deadline for passing orders under Section 73(9) of the CGST Act, 2017 for the financial years. 2018-2019 and 2019-2020.
The Hon’ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services held that the Notification No. 56/2023-Central Tax dated December 28, 2023 is ultra vires the provisions of Section 168A of the Central Goods and Services Act, 2017 as well as there being no notification issued by the State Government in conformity with Section 168A of the Assam Goods and Services Act, 2017 and is not legally sustainable in law. Accordingly, the same is set aside and quashed.
The Hon’ble Kerala High Court in the case of Faizal Traders Private Limited upheld the Notifications relating to extending the period of limitation to COVID-19 for issuance of Show Cause Notice by invoking the powers under Section 168A of the CGST Act.
The Hon’ble High Court of Andhra Pradesh in the case of M/s. Fluentgrid Limited held that it is the ‘due date’ and not the ‘actual date’ of filing of returns which is relevant for limitation purposes, and directed that no coercive action would be taken till the next date of hearing.
The Hon’ble Gauhati High Court in the case of M/s. Indus Towers Ltd. held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 31, 2023, the Assessee shall file the reply to the Notice, however, till the returnable date, no final order in respect of the Impugned Notice shall be passed. Hence, this Court passed the same order in the present case as well.
Extension of limitation under Section 168A of CGST Act