CGST limitation extension under Section 168A for Section 73 adjudication remains pending before the Supreme Court

The article examines whether notifications issued under Section 168A of the CGST Act, 2017 can extend the time limit for adjudication of show cause notices and for passing orders under Section 73 for the relevant financial year. It notes that the matter was before the Supreme Court and that notice was issued on the special leave petition as well as on the prayer for interim relief, leaving the question pending for consideration.

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Issues: Whether the notifications issued under Section 168A of the Central Goods and Services Tax Act, 2017 could extend the time limit for adjudication of show cause notices and passing orders under Section 73 for the relevant financial year.

Outcome: Notice issued on the special leave petition and on the prayer for interim relief; the issue remains pending for consideration.

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