https://www.taxtmi.com/highlights?id=78004 The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly. en-us Fri, 31 May 2024 12:32:06 +0530 Fri, 31 May 2024 12:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78004 The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly. Highlights GST Fri, 31 May 2024 12:32:06 +0530 https://www.taxtmi.com/highlights?id=78004