TaxTMI 
TaxTMI 
Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department
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....ujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 9-12-2023<....
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....br><br>The Hon'ble Gujarat High Court heard the case of M/S. SRSS AGRO PVT. LTD. VERSUS UNION OF INDIA - 2023 (12) TMI 357 - GUJARAT HIGH COURT on November 10, 2023. M/s. SRSS Agro Pvt. Ltd. ("the Pe....
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....titioner") filed a writ petition contending that, Notification No. 09/2023- Central Tax dated March 31, 2023, wherein the time limit specified under Section 73 of the Central Goods and Services Tax Ac....
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....t, 2017 ("the CGST Act") has been extended is unjustified as the extension of time limit can be made under special circumstances only. Also, once the period has been extended vide Notification No. 13/....
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....2022-Central Tax dated July 5, 2022, no subsequent extension can be made. The Court directed that the Petitioner shall be granted time if the Petitioner asks time for filing reply to the Show Cause N....
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....otice. The Court issued a Notice to the Respondent which is returnable on November 30, 2023. Further, the next date granted by the Court in the aforementioned matter is January 12, 2024. Author can ....
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