2025 (3) TMI 1030 - HC - GST

Extension of time limit for issuing Show Cause Notice (SCN) - Challenge to N/N. 9/2023-Central Tax dated 31st March 2023 N/N. 56/2023 Central Tax dated 28th December 2023 issued by Respondent No. 6 (Union of India) and N/N. 9/2023 State Tax dated 24th May 2023 N/N. 56/2023 dated 16th January 2024 issued by Respondent No. 1 (State of Maharashtra) exercising powers u/s 168A of the Central Goods and Services Tax Act 2017 (CGST Act) - HELD THAT - The issue involved in the Writ Petition is identical to the issue involved in EVIE REAL ESTATE PRIVATE LTD. VERSUS STATE OF MAHARASHTRA 2025 (3) TMI 173 - BOMBAY HIGH COURT where it was held that a strong prima facie case is made out for granting interim relief to the Petitioner. As the issue is identical similar order is required to be passed in the present Petition also - A strong prima facie case is made out for granting interim relief to the Petitioner. Petition disposed off.

Summary

The Bombay High Court, presided by Justices B.P. Colabawalla and Firdosh P. Pooniwalla, addressed a petition challenging specific notifications issued under the Central Goods and Services Tax Act, 2017. The petition, yet to be admitted, was granted leave to amend, with the amended petition to be served by March 21, 2025. The petitioner contests Notifications No. 9/2023 and No. 56/2023 issued by both the Union of India and the State of Maharashtra, as well as an Order-in-Original issued by Respondent No. 3.The court noted the similarity of the issues in this petition to those in Writ Petition No. 5146 of 2024, where interim relief had been granted. Consequently, the court issued a Rule and granted interim relief to the petitioner, restraining the respondents from acting upon the impugned order. The case will be heard alongside Writ Petition No. 5146 of 2024 and connected petitions. The order will be digitally signed and disseminated via fax or email.