https://www.taxtmi.com/article/detailed?id=12478 The Notification invoked Section 168A to extend the limitation for issuance of orders under Section 73(9) for recovery of wrongly availed Input Tax Credit; the petitioner contended that COVID 19 no longer constituted a force majeure after 2022 and so the Council could not validly extend limitation. The Court noted the Explanation to Section 168A defining force majeure, observed a prior extension had been made, and following other High Courts granted interim relief: the petitioner must file a reply, proceedings may continue but no final recovery order shall be passed until the returnable date. en-us Sat, 30 Mar 2024 19:24:43 +0530 Sat, 30 Mar 2024 19:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12478 The Notification invoked Section 168A to extend the limitation for issuance of orders under Section 73(9) for recovery of wrongly availed Input Tax Credit; the petitioner contended that COVID 19 no longer constituted a force majeure after 2022 and so the Council could not validly extend limitation. The Court noted the Explanation to Section 168A defining force majeure, observed a prior extension had been made, and following other High Courts granted interim relief: the petitioner must file a reply, proceedings may continue but no final recovery order shall be passed until the returnable date. Articles Goods and Services Tax - GST Sat, 30 Mar 2024 19:24:43 +0530 https://www.taxtmi.com/article/detailed?id=12478