https://www.taxtmi.com/caselaws?id=772237 The Gauhati HC quashed Notification No. 56/2023-Central Tax dated 28.12.2023 which extended time limits under Section 168A of CGST Act, 2017 for financial years 2018-19 and 2019-20. The notification was issued by Central Board of Indirect Taxes and Customs to extend limitation under Section 73(10) of CGST Act. Based on this extended timeline, proceedings were initiated against the petitioner resulting in a demand confirmation of Rs.1,20,01,973 vide order dated 29.08.2024. The HC held the notification unsustainable and set it aside, disposing of the petition in favor of the petitioner. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772237 The Gauhati HC quashed Notification No. 56/2023-Central Tax dated 28.12.2023 which extended time limits under Section 168A of CGST Act, 2017 for financial years 2018-19 and 2019-20. The notification was issued by Central Board of Indirect Taxes and Customs to extend limitation under Section 73(10) of CGST Act. Based on this extended timeline, proceedings were initiated against the petitioner resulting in a demand confirmation of Rs.1,20,01,973 vide order dated 29.08.2024. The HC held the notification unsustainable and set it aside, disposing of the petition in favor of the petitioner. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772237