https://www.taxtmi.com/caselaws?id=774704 HC held that N/Ns. 9/2023 and 56/2023 issued under Section 168A CGST Act, extending time for issuance of notices and orders under Section 73, are invalid. Section 168A, being an exception to the statutory limitation scheme, must be strictly construed, and a proximate force majeure cause (Covid-19) was not established or even recited. The mandatory requirement of a prior GST Council recommendation was not satisfied; later ratification of GIC's decision was insufficient. The notifications also diminished limitation contrary to SC's orders under Article 142, defeating the object of Section 168A. Consequently, the impugned notifications were quashed and all matters remanded to the assessing authority for fresh orders. en-us Thu, 12 Jun 2025 00:00:00 +0530 Wed, 19 Nov 2025 18:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774704 HC held that N/Ns. 9/2023 and 56/2023 issued under Section 168A CGST Act, extending time for issuance of notices and orders under Section 73, are invalid. Section 168A, being an exception to the statutory limitation scheme, must be strictly construed, and a proximate force majeure cause (Covid-19) was not established or even recited. The mandatory requirement of a prior GST Council recommendation was not satisfied; later ratification of GIC's decision was insufficient. The notifications also diminished limitation contrary to SC's orders under Article 142, defeating the object of Section 168A. Consequently, the impugned notifications were quashed and all matters remanded to the assessing authority for fresh orders. Case-Laws GST Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774704