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of The High Court considered the challenge to notifications u/s 168A of CGST Act and U.P. GST Act extending time for adjudication orders for F.Y. 2017-18. - Adjudication / issuance of show cause notice (SCN) u/s 73 - It held that extension of limitation is a legislative function, not administrative. The Court noted the impact of COVID-19 and Supreme Court's order on limitation. The Council's discussions on delays due to pandemic were considered relevant. The Court emphasized that legislative decisions on 'force majeure' are not subject to judicial review. It rejected claims of prejudice to taxpayers, stating limitation is statutory and not a vested right. The writ petitions challenging the notifications were dismissed, allowing pending adjudication proceedings to resume and appeals to be filed within 45 days.
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