Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department

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..... Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 9-12-2023 .....

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..... - The Hon ble Gujarat High Court heard the case of M/S. SRSS AGRO PVT. LTD. VERSUS UNION OF INDIA - 2023 (12) TMI 357 - GUJARAT HIGH COURT on November 10, 2023. M/s. SRSS Agro Pvt. Ltd .....

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..... . ( the Petitioner ) filed a writ petition contending that, Notification No. 09/2023- Central Tax dated March 31, 2023 , wherein the time limit specified under Section 73 of the Central Goods .....

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..... and Services Tax Act, 2017 ( the CGST Act ) has been extended is unjustified as the extension of time limit can be made under special circumstances only. Also, once the period has been extended vid .....

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..... e Notification No. 13/2022-Central Tax dated July 5, 2022 , no subsequent extension can be made. The Court directed that the Petitioner shall be granted time if the Petitioner asks time for fili .....

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..... ng reply to the Show Cause Notice. The Court issued a Notice to the Respondent which is returnable on November 30, 2023. Further, the next date granted by the Court in the aforementioned matter is .....

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..... January 12, 2024. Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia .....

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..... - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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