https://www.taxtmi.com/caselaws?id=760567 The Karnataka HC dismissed a petition challenging the constitutional validity of Notification No. 09/2023 dated 31-03-2023, which extended time limits under Section 168A of the CGST Act. The petitioner alleged arbitrary extension without application of mind and violation of natural justice principles. The court held that the notification was validly issued based on GST Council's recommendation considering COVID-19 pandemic delays, increased workload, and officers' representations. The explanation to Section 168A permits government extension of time limits on Council's recommendation for force majeure situations including epidemics. The court found no fault with the notification and dismissed the petition. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 10:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760567 The Karnataka HC dismissed a petition challenging the constitutional validity of Notification No. 09/2023 dated 31-03-2023, which extended time limits under Section 168A of the CGST Act. The petitioner alleged arbitrary extension without application of mind and violation of natural justice principles. The court held that the notification was validly issued based on GST Council's recommendation considering COVID-19 pandemic delays, increased workload, and officers' representations. The explanation to Section 168A permits government extension of time limits on Council's recommendation for force majeure situations including epidemics. The court found no fault with the notification and dismissed the petition. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760567