https://www.taxtmi.com/article/detailed?id=14656 Section 168A requires both a qualifying force majeure and a prior recommendation of the GST Council to extend statutory GST time limits. The Madras High Court held that post facto GST Council approval does not comply with Section 168A and struck down the notification dated 28/12/2023 that extended the limitation under Section 73(10). The ruling affects show cause notices and adjudication orders issued based on the invalidated notification and benefits taxpayers who received notices in the specified affected periods. en-us Tue, 17 Jun 2025 07:58:57 +0530 Tue, 17 Jun 2025 07:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14656 Section 168A requires both a qualifying force majeure and a prior recommendation of the GST Council to extend statutory GST time limits. The Madras High Court held that post facto GST Council approval does not comply with Section 168A and struck down the notification dated 28/12/2023 that extended the limitation under Section 73(10). The ruling affects show cause notices and adjudication orders issued based on the invalidated notification and benefits taxpayers who received notices in the specified affected periods. Articles Goods and Services Tax - GST Tue, 17 Jun 2025 07:58:57 +0530 https://www.taxtmi.com/article/detailed?id=14656