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The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words "in respect of actions" were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's recommendation enables an informed decision by the government in line with cooperative federalism. The petitions were disposed of, allowing the petitioners to pursue statutory appeals.
The HC upheld the validity of notifications extending the limitation period u/s 73(10) of the GST Act through Section 168A, which allows the government to extend time limits due to force majeure like COVID-19. The words "in respect of actions" were interpreted broadly to cover previous incomplete actions during the pandemic. The HC held that the Council's recommendation enables an informed decision by the government in line with cooperative federalism. The petitions were disposed of, allowing the petitioners to pursue statutory appeals.
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