Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The High Court held that the Notification No. 9/2023 dated 31-03-2023, extending the time limit u/s 168A of the CGST Act, was valid and cannot be faulted. The explanation to Section 168A empowers the Government to extend time limits on the recommendation of the GST Council. The Council's decision was based on representations, increased workload due to Covid-19, and the inability to complete proceedings by 30-09-2023. The Court distinguished the Supreme Court's order on extending limitation periods before courts/tribunals, finding it inapplicable to tax authorities' actions like assessments or show cause notices. The petition challenging the notification was dismissed as no grounds were made out.
The High Court held that the Notification No. 9/2023 dated 31-03-2023, extending the time limit u/s 168A of the CGST Act, was valid and cannot be faulted. The explanation to Section 168A empowers the Government to extend time limits on the recommendation of the GST Council. The Council's decision was based on representations, increased workload due to Covid-19, and the inability to complete proceedings by 30-09-2023. The Court distinguished the Supreme Court's order on extending limitation periods before courts/tribunals, finding it inapplicable to tax authorities' actions like assessments or show cause notices. The petition challenging the notification was dismissed as no grounds were made out.
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