https://www.taxtmi.com/caselaws?id=759154 Section 168A of the CGST Act permits extension of statutory time limits only on the GST Council's recommendation and where force majeure justifies the extension; both conditions operate as mandatory prerequisites. The Gauhati HC held that a notification issued without prior Council recommendation and without lawful consideration of force majeure was a colourable exercise of power and ultra vires the parent statute, so it was quashed. Once that notification fell, the limitation under Section 73(10) revived, and Orders-in-Original passed after expiry of the applicable period, without any effective pari materia State notification, became time-barred and without jurisdiction. Those adjudication orders were therefore set aside. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 18:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759154 Section 168A of the CGST Act permits extension of statutory time limits only on the GST Council's recommendation and where force majeure justifies the extension; both conditions operate as mandatory prerequisites. The Gauhati HC held that a notification issued without prior Council recommendation and without lawful consideration of force majeure was a colourable exercise of power and ultra vires the parent statute, so it was quashed. Once that notification fell, the limitation under Section 73(10) revived, and Orders-in-Original passed after expiry of the applicable period, without any effective pari materia State notification, became time-barred and without jurisdiction. Those adjudication orders were therefore set aside. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759154