2025 (3) TMI 1027 - 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 Limited v/s. State of Maharashtra Others 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 addressed a Writ Petition challenging several notifications issued by the Union of India and the State of Maharashtra under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner also sought to quash an Order-in-Original issued under Section 73(9) of the CGST Act. The case presented issues identical to those in a prior Writ Petition (No. 5146 of 2024), where interim relief had been granted. The court found a "strong prima facie case" for interim relief and issued a rule, granting ad-interim relief to the petitioner. This relief restrains the respondents from proceeding with actions related to the challenged Order-in-Original. The case will be heard alongside Writ Petition No. 5146 of 2024 and other related petitions. The order is digitally signed and can be acted upon via fax or email.