2025 (7) TMI 404

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....nts : Mr. Bharat Bhushan, Senior Panel Counsel for respondent No.1. Mr. Vijay K. Arora, Senior Advocate with Ms. Godawari, Mr. Gaurav Kumar, Ms. Aastha Kohli and Mr. Hitansh Raj, Advocates, for respondent No. 2 ORDER Tarlok Singh Chauhan, Judge ( Ora l ) Notice. Mr. Bharat Bhushan, Senior Panel Counsel and Ms. Godawari, Advocate appear and waive service of notice on behalf of respective resp....

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.... Section 73(10) of Central Goods & Services Tax Act, 2017 for the year 2018-19 to pass order under Section 73(9) of Central Goods & Services Tax Act, 2017 and further the extension of time limit is bad in law because the legislature without its legislative competency and beyond the ambit and scope of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 under Section 7....

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....on'ble Supreme Court on 21.02.2025, passed the following order:- "The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notification No.13/2022 dated 05.07.2022 & Notification Nos.9 and 56 of 2023, dated 31.03.2023 & 28.122023, respectively. 2. However, in the present petition, we are concerned with Notification Nos.9 & 56 of 2023, dated 31.0....

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....s different High Courts of the country. 8. Issue notice on he SLP are also on the prayer for interim relief, returnable on 7.3.2025." 4. Since the issues involved in this petition are already pending consideration before the Hon'ble Supreme Court, therefore, keeping in view the judicial discipline, we refrain ourselves from giving our opinion with respect to either the vires of Section 168-A or ....