https://www.taxtmi.com/caselaws?id=766789 A challenge was raised to notifications extending the time limit under Section 168A of the CGST Act on the ground that they were not issued on the GST Council's recommendation, with a further contention that the assessment order under Section 73(9) would fail if those notifications were invalid. The Court noted that the validity of the extension notifications was already under consideration in a connected Supreme Court matter. On the interim prayer, it found a strong prima facie case for protection against coercive action, as the impugned order may have been passed beyond the extended period. Rule was issued and interim relief granted restraining further action pursuant to the order. en-us Wed, 26 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766789 A challenge was raised to notifications extending the time limit under Section 168A of the CGST Act on the ground that they were not issued on the GST Council's recommendation, with a further contention that the assessment order under Section 73(9) would fail if those notifications were invalid. The Court noted that the validity of the extension notifications was already under consideration in a connected Supreme Court matter. On the interim prayer, it found a strong prima facie case for protection against coercive action, as the impugned order may have been passed beyond the extended period. Rule was issued and interim relief granted restraining further action pursuant to the order. Case-Laws GST Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766789