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Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India, which extended the time limit under Section 73(10) of the CGST Act for certain financial years. The petitioner argued that the conditions precedent for the notification were not met, as their time limit for examining the annual return had already expired before the notification's issuance. The CGST standing counsel justified the extension of timelines citing the challenges posed by the Covid-19 pandemic. The court issued a notice for further examination of the issues raised and decided to halt the enforcement of the assessed amount against the petitioner until further orders, considering similar ongoing cases in other courts.
Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India, which extended the time limit under Section 73(10) of the CGST Act for certain financial years. The petitioner argued that the conditions precedent for the notification were not met, as their time limit for examining the annual return had already expired before the notification's issuance. The CGST standing counsel justified the extension of timelines citing the challenges posed by the Covid-19 pandemic. The court issued a notice for further examination of the issues raised and decided to halt the enforcement of the assessed amount against the petitioner until further orders, considering similar ongoing cases in other courts.
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