2023 (12) TMI 1282 - HC - GST

Extension of time period for issuance of the show-cause-notice - applicability of provisions of Section 168A of CGST Act - 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. Direct service is permitted.

Summary

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

Summary:

Issue 1 - Extension of Time Period for Issuance of Show-Cause-Notice:
The petitioner challenged the extension of time period for issuance of show-cause-notice under Section 10 of the Central Goods and Service Tax Act, 2017 u/s 168A of the Act. The impugned notification dated 31.03.2023 was contested on the grounds that there was no mention of grounds for extension post the COVID Pandemic of 2022, rendering Section 168A inapplicable. The petitioner argued that the explanation to Section 168A did not align with the circumstances at the time of issuance of the notification by the Central Board of Indirect Taxes and Customs. It was contended that the extension was not sustainable in law and contravened the provision of Section 168A.

Court's Decision:
Upon hearing the submissions, the Court issued a Notice returnable on 8th February, 2024. As an ad-interim relief measure, the Court directed that no final order shall 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 in this regard.