https://www.taxtmi.com/article/detailed?id=12112 The petitioner challenges Notification No. 09/2023-Central Tax (March 31, 2023) as an unjustified extension of the time limit under Section 73 of the CGST Act, arguing extensions are allowed only in special circumstances and that an earlier extension via Notification No. 13/2022 precludes a further extension. The court permitted the petitioner time to reply to the Show Cause Notice if sought, issued notice to the respondent returnable November 30, 2023, and listed the matter for further hearing on January 12, 2024. en-us Sat, 09 Dec 2023 09:33:18 +0530 Sat, 09 Dec 2023 09:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12112 The petitioner challenges Notification No. 09/2023-Central Tax (March 31, 2023) as an unjustified extension of the time limit under Section 73 of the CGST Act, arguing extensions are allowed only in special circumstances and that an earlier extension via Notification No. 13/2022 precludes a further extension. The court permitted the petitioner time to reply to the Show Cause Notice if sought, issued notice to the respondent returnable November 30, 2023, and listed the matter for further hearing on January 12, 2024. Articles Goods and Services Tax - GST Sat, 09 Dec 2023 09:33:18 +0530 https://www.taxtmi.com/article/detailed?id=12112