https://www.taxtmi.com/caselaws?id=764237 The HC upheld the validity of notifications extending the limitation period under Section 73(10) of the GST Act through Section 168A. The petitioners challenged notifications issued in 2022 and 2023, arguing that COVID-19 pandemic had ended by February 2022, making force majeure conditions inapplicable for subsequent extensions. The court rejected this contention, holding that Section 168A permits extension of time limits for actions that could not be completed due to force majeure, with the phrase "in respect of actions" being sufficiently wide to cover previous actions from the COVID-19 period. The court emphasized that extensions based on GST Council recommendations align with cooperative federalism principles and enable informed governmental decisions. The writ petitions were disposed of with liberty to petitioners to pursue statutory appeals. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 22 May 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764237 The HC upheld the validity of notifications extending the limitation period under Section 73(10) of the GST Act through Section 168A. The petitioners challenged notifications issued in 2022 and 2023, arguing that COVID-19 pandemic had ended by February 2022, making force majeure conditions inapplicable for subsequent extensions. The court rejected this contention, holding that Section 168A permits extension of time limits for actions that could not be completed due to force majeure, with the phrase "in respect of actions" being sufficiently wide to cover previous actions from the COVID-19 period. The court emphasized that extensions based on GST Council recommendations align with cooperative federalism principles and enable informed governmental decisions. The writ petitions were disposed of with liberty to petitioners to pursue statutory appeals. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764237