https://www.taxtmi.com/article/detailed?id=12926 Notification No.56/2023 extended the limitation period for issuing orders under section 73(10) of the CGST Act by invoking section 168A; the petitioner alleged the notification is ultra vires for lack of mandatory GST Council recommendation and for reliance on non-qualifying grounds instead of a true force majeure, enabling show cause notices beyond limitation. The High Court found prima facie inconsistency with the statutory delegation, required respondents to produce supporting material, and indicated interim protection pending further examination. en-us Sat, 14 Sep 2024 10:07:26 +0530 Sat, 14 Sep 2024 10:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12926 Notification No.56/2023 extended the limitation period for issuing orders under section 73(10) of the CGST Act by invoking section 168A; the petitioner alleged the notification is ultra vires for lack of mandatory GST Council recommendation and for reliance on non-qualifying grounds instead of a true force majeure, enabling show cause notices beyond limitation. The High Court found prima facie inconsistency with the statutory delegation, required respondents to produce supporting material, and indicated interim protection pending further examination. Articles Goods and Services Tax - GST Sat, 14 Sep 2024 10:07:26 +0530 https://www.taxtmi.com/article/detailed?id=12926