2024 (12) TMI 54 - HC - GST

Challenge to validity of Section 16 (4) of the Central Goods and Services Tax Act, 2017 - setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act - HELD THAT - The impugned order dated 28.01.2024 passed by the respondent No.4 is set aside. The matter is remitted to the respondent No.4 to decide the matter afresh in accordance with the provisions of Section 16 of the CGST Act, as amended, after providing an opportunity of hearing to the petitioner, within a period of 2(two) months from the date of production of a certified copy of this order. The writ petition stands disposed of.

Summary

The High Court of Gauhati set aside the order dated 28.01.2024 and remitted the matter back to respondent No.4 for fresh decision within two months, providing an opportunity of hearing to the petitioner. The writ petition challenging the validity of Section 16(4) of the CGST Act was disposed of.