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Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department

Bimal jain
Validity of GST Notification No. 09/2023 Challenged; Court to Review Extension of Revenue Proceedings Time Limit The Gujarat High Court is set to review the validity of a notification extending the time limit for proceedings initiated by the Revenue Department under the Central Goods and Services Tax Act, 2017. M/s. SRSS Agro Pvt. Ltd. challenged Notification No. 09/2023, arguing that extensions should only occur under special circumstances and that a previous extension was already granted via Notification No. 13/2022. The court has allowed the petitioner time to respond to the Show Cause Notice and issued a notice to the respondent, with further proceedings scheduled for January 12, 2024. (AI Summary)

The Hon’ble Gujarat High Court heard the case of M/S. SRSS AGRO PVT. LTD. VERSUS UNION OF INDIA - 2023 (12) TMI 357 - GUJARAT HIGH COURT  on November 10, 2023.

M/s. SRSS Agro Pvt. Ltd. (“the Petitioner”) filed a writ petition contending that, Notification No. 09/2023- Central Tax dated March 31, 2023, wherein the time limit specified under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) has been extended is unjustified as the extension of time limit can be made under special circumstances only. Also, once the period has been extended vide Notification No. 13/2022-Central Tax dated July 5, 2022, no subsequent extension can be made.

The Court directed that the Petitioner shall be granted time if the Petitioner asks time for filing reply to the Show Cause Notice.

The Court issued a Notice to the Respondent which is returnable on November 30, 2023. Further, the next date granted by the Court in the aforementioned matter is January 12, 2024.

Author can be reached at [email protected])

Goods and Services Tax - GST
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