Notifications extending tax limitation periods due to COVID-19 upheld, enabling pursuit of statutory appeals.

The High Court upheld the validity of notifications extending the limitation period under Section 73(10) of the GST Act through Section 168A, allowing time extensions due to force majeure events like COVID-19. The phrase "in respect of actions" was broadly interpreted to include previous incomplete actions during the pandemic. The court emphasized that the Council's recommendations support informed government decisions, aligning with cooperative federalism. Consequently, the petitions were disposed of, permitting the petitioners to pursue statutory appeals. .....

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