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

Bimal jain
Extension of limitation period under Section 73 CGST challenged; notice issued and time granted to file reply. The petitioner challenges Notification No. 09/2023-Central Tax (March 31, 2023) as an unjustified extension of the time limit under Section 73 of the CGST Act, arguing extensions are allowed only in special circumstances and that an earlier extension via Notification No. 13/2022 precludes a further extension. The court permitted the petitioner time to reply to the Show Cause Notice if sought, issued notice to the respondent returnable November 30, 2023, and listed the matter for further hearing on 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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