https://www.taxtmi.com/caselaws?id=753626 The Allahabad HC dismissed writ petitions challenging notifications extending time limits for adjudication authorities to pass orders for F.Y. 2017-18 under Section 168A of CGST Act, 2017. The court held that powers under Section 168A are legislative, not administrative. The COVID-19 pandemic constituted valid grounds for extension as recognized by the SC and GST Council deliberations. The court ruled that legislative wisdom cannot be judicially questioned, and limitation is not a vested right. Force majeure circumstances remain unpredictable and best addressed by legislature. Adjudication proceedings may recommence excluding stay duration, with petitioners having 45 days to file appeals where recovery was stayed. en-us Fri, 31 May 2024 00:00:00 +0530 Wed, 05 Jun 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753626 The Allahabad HC dismissed writ petitions challenging notifications extending time limits for adjudication authorities to pass orders for F.Y. 2017-18 under Section 168A of CGST Act, 2017. The court held that powers under Section 168A are legislative, not administrative. The COVID-19 pandemic constituted valid grounds for extension as recognized by the SC and GST Council deliberations. The court ruled that legislative wisdom cannot be judicially questioned, and limitation is not a vested right. Force majeure circumstances remain unpredictable and best addressed by legislature. Adjudication proceedings may recommence excluding stay duration, with petitioners having 45 days to file appeals where recovery was stayed. Case-Laws GST Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753626