Court Extends Limitation Period for CGST Show Cause Notices; Orders Re-Adjudication, Notification No. 9 of 2023 Under Review.

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....Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.....