https://www.taxtmi.com/caselaws?id=774336 The HC disposed of a petition challenging the constitutional validity of Section 7 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, which inserted Section 168A in the GST Act, 2017, and related notifications extending limitation periods for show cause notices. The court refrained from ruling on the constitutional validity and applicability of the challenged provisions, noting that identical issues were already pending before the SC in another case. Following judicial discipline, the HC held that the petition would be governed by the SC's eventual judgment, which would be binding on this case. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774336 The HC disposed of a petition challenging the constitutional validity of Section 7 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, which inserted Section 168A in the GST Act, 2017, and related notifications extending limitation periods for show cause notices. The court refrained from ruling on the constitutional validity and applicability of the challenged provisions, noting that identical issues were already pending before the SC in another case. Following judicial discipline, the HC held that the petition would be governed by the SC's eventual judgment, which would be binding on this case. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774336