2024 (1) TMI 128 - HC - GST

Extension of time period for issuance of the show-cause-notice (SCN) u/s 73(10) of CGST Act, 2017 - applicability of N/N. 9 of 2023 dated 31.03.2023 - HELD THAT - Issue Notice returnable on 8th February, 2024. By way of ad-interim relief, no final order shall be passed by the respondent authority pursuant to the show-cause-notice issued during the period extended by the impugned notification without permission of the Court till the next date of hearing.

Summary

Issues involved: Challenge to extension of time period for issuance of show-cause-notice u/s 10 of the Central Goods and Service Tax Act, 2017 under Section 168A of the Act.

Summary:

Issue 1: Extension of time period under Section 168A of the Act
The petitioner challenged the extension of time period for issuance of show-cause-notice under Section 168A of the Central Goods and Service Tax Act, 2017. The advocate argued that the impugned notification did not mention any grounds for the extension after the year 2022 when there was no COVID Pandemic, rendering Section 168A inapplicable. He highlighted that none of the eventualities mentioned in the explanation to Section 168A existed when the notification was issued. It was contended that the extension was not sustainable in law and contrary to the provision of Section 168A.

The Honorable Justice Bhargav D. Karia considered the submissions and issued a Notice returnable on 8th February, 2024. As an ad-interim relief, no final order was to be passed by the respondent authority pursuant to the show-cause-notice issued during the extended period without the permission of the Court until the next date of hearing. Direct service was permitted for the same.