2023 (12) TMI 357 - HC - GST

Extension of time limit specified under Section 73 of the Act by virtue of the powers under Section 168A of the Act - case of petitioner is that having once extended the period by virtue of notification dated 05.07.2022, no subsequent extension could be made - HELD THAT - Essentially, the notifications are of the Union of India and by virtue of such power the respondent No. 5 State has issued a show-cause notice dated 29.09.2023. Issue Notice to the respondents returnable on 30.11.2023.

Summary

The Gujarat High Court heard the case of the petitioner challenging a notification extending the time limit under Section 73 of the Act. The petitioner argued that subsequent extensions are unjustified after an initial extension. The State issued a show-cause notice, and the court directed notice to the respondents returnable on 30.11.2023, allowing time for the petitioner to reply if needed.