2025 (4) TMI 60 - SCH - GST

GST Act Time Limit Extensions Challenged: Petitioners Seek Clarity on Notification Validity and Procedural Compliance

SC reviewed a challenge to GST Act notifications extending time limits for adjudicating show cause notices. The Court issued notice on the Special Leave ... Legality, validity and propriety of the N/N.13/2022 dated 5-7-2022 & N/Ns.9 and 56 of 2023 dated 31-3-2023 & 28-12-2023 respectively - whether the time limit for adjudication of show cause notice and passing order u/s 73 of the GST Act and SGST Act (Telangana GST Act) for financial year 2019-2020 could have been extended by issuing the Notifications in question under Section 168-A of the GST Act? - HELD THAT:- Issue notice on the SLP as also on the prayer for interim relief, returnable on 7-3-2025. The Supreme Court, comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, reviewed a petition challenging the legality of Notification Nos. 9 and 56/2023, issued under Section 168(A) of the Central Goods and Services Tax Act, 2017 ('GST Act'). The central issue is whether these notifications validly extended the time limit for adjudicating show cause notices and passing orders under Section 73 of the GST Act and the Telangana GST Act for the financial year 2019-2020. The petitioner, represented by Dr. S. Muralidhar, highlighted differing opinions among various High Courts on this matter. The Court has issued a notice on the Special Leave Petition (SLP) and the request for interim relief, with a return date of March 7, 2025.