GST limitation extension notifications challenged for lack of GST Council recommendation, with interim restraint granted pending final decision.

Notifications extending limitation under Section 168A of the CGST Act were challenged on the ground that they may not have been issued in compliance with the requirement of GST Council recommendation; the Court found arguable issues on that point and noted that similar questions were already pending before the Supreme Court. The Court also held that there was a strong prima facie case for interim protection because the challenge to the impugned order depended on the validity of the extension notifications, and it granted restraint against further steps under that order pending final disposal of the petition.

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Issues: Validity of notifications extending limitation under Section 168A of the Central Goods and Services Tax Act, 2017 and whether interim protection should be granted against further action under the impugned order.

Analysis: The petition questioned whether the impugned central and State tax notifications, particularly the later notifications extending time limits, were issued in compliance with the statutory requirement of recommendation of the GST Council. The Court found that arguable questions were raised on this aspect and noted that similar issues were already before the Supreme Court. On interim relief, the Court found a strong prima facie case and considered the challenge to the impugned order dependent on the validity of the extension notifications.

Outcome: Rule issued and interim relief granted restraining further steps under the impugned order pending final disposal of the petition.

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