2025 (3) TMI 174

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.... dated 16th January, 2024 issued by Respondent No. 1 ( State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Consequently, the Petitioner also seeks quashing of the impugned Order No. DC-BORIVALI WEST-504/BORIVALI DIVISION/GST AUDIT-2019-20/2024-25/B-274 Mumbai dated 30.08.2024 issued in Form GST DRC-07 (Ref. No. ZD270824093668M) passed by Respondent No. 3 (Exhibit "B") under Section 73 (9) of the CGST Act. 2. The short point in this Writ Petition is that the Notifications issued under Section 168A, extending the time limits specified under the CGST Act, are wholly illegal and ultra vires. The main ground of challenge is that these Notifications have to be issued on the recom....

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....gana High Court has been challenged before the Hon'ble Supreme Court and now the Supreme Court is seized of the matter. He therefore, submitted that this Writ Petition be admitted, Rule be issued, and Interim Relief be granted. 5. On the other hand, the learned AGP appearing on behalf of the State submitted that Section 168A was brought into force by virtue of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 168A was enacted specifically to deal with cases like wars and pandemics etc, and which would include the Covid-19 Pandemic. He submitted that once this is the provision, and the fact that the Covid-19 Pandemic would be a force majeure event [as contemplated under Section 168A], no excepti....