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of <h1>Tax Recovery Case: Interim Relief Granted with Conditional Reply and Temporary Halt on Final Order Under CGST Act</h1> <h3>M/s Indus Towers Limited (Formerly Known As Bharti Infratel Limited) Versus The Union Of India And 4 Ors., The Assistant Commissioner of CGST And CX, The Principal Commissioner of CGST And CX, The Central Board Of Indirect Taxes And Customs, The Chairperson Goods And Service Tax Council</h3> HC granted interim relief in tax recovery case, directing petitioner to file reply to Show Cause Notice by 15.03.2024. Court prohibited final order on ... Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 – Central Tax dated 31.03.2023 - validity of Demand–cum–Show Cause Notice - HELD THAT:- Issue notice, returnable on 15.03.2024. In the Explanation to Section 168A of the CGST Act, 2017, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of the Act. It is noticed that the time limit under sub-section [10] of Section 73 of the SGCT Act was extended once prior to the Notification dated 31.03.2023. Various High Courts have provided interim reliefs to the noticees by inter alia observing that the proceedings in pursuance of the impugned Show Cause Notice may proceed but no final order shall be passed. The said interim orders are stated to be in operation till date. The petitioner shall file its reply to the impugned Show Cause Notice on or before 15.03.2024. It is further observed that till the returnable date, the proceedings initiated pursuant to the impugned Show Cause notice may proceed, but no final order in respect of the impugned Show Cause Notice shall be passed. Issues Involved:The issues involved in the judgment are the challenge to Notification no. 09/2023 - Central Tax dated 31.03.2023 and a Demand-cum-Show Cause Notice issued by the respondent to the petitioner.Notification Challenge:The Notification dated 31.03.2023 extended the time limit under Section 73 of the CGST Act for issuance of an order for recovery of tax not paid or short paid. The petitioner contested that the extension was not justified as there was no COVID-19 pandemic after 2022, citing a Supreme Court order limiting the extension. The petitioner also highlighted similar interim protections granted by other High Courts.Legal Precedent:The Standing Counsel for CGST referenced a Civil Appeal where the Supreme Court dealt with challenges to rules made under governing statutes.Observations and Directions:The court noted the definition of 'force majeure' under Section 168A of the CGST Act and previous extensions of time limits. Considering the interim reliefs granted by other High Courts, the petitioner was directed to file a reply to the Show Cause Notice by 15.03.2024. The proceedings could continue until the returnable date, but no final order regarding the Notice should be passed until then.
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