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TMI BlogTelangana HC upheld the validity of notifications extending the limitation period for issuing SCNX X X X Extracts X X X X X X X X Extracts X X X X ..... Telangana HC upheld the validity of notifications extending the limitation period for issuing SCN X X X X Extracts X X X X X X X X Extracts X X X X ..... 20304;𝘁𝗶𝗼𝗻 73(10) of the CGST Act. The extensions were issued under 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 168𝗔, which allows the government to extend time limits during 𝗳𝗼𝗿𝗰𝗲 𝗺𝗮𝗷𝗲𝘂𝗿𝗲 events like 𝗖𝗢𝗩𝗜𝗗-19. ⚖️ 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿𝘀' 𝗔𝗿𝗴𝘂𝗺𝗲𝗻𝘁𝘀: 🦠 𝗣𝗮𝗻𝗱𝗲𝗺𝗶𝗰 𝗢𝘃𝗲𝗿: COVID-19 offici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally ended in 𝗙𝗲𝗯𝗿𝘂𝗮𝗿𝘆 2022, so 𝗳𝗼𝗿𝗰𝗲 𝗺𝗮𝗷𝗲𝘂𝗿𝗲 no longer applied. ❌ 𝗔𝗿𝗯𝗶𝘁𝗿𝗮𝗿𝘆 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻𝘀: Repeated extensions were 𝘂𝗻𝗷𝘂𝘀𝘁𝗶𝗳𝗶𝗲𝗱 and violated 𝗔𝗿𝘁𝗶𝗰𝗹𝗲 14 (Right to Equality). 📜 𝗡𝗼 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 𝗔𝗽 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20317;𝗿𝗼𝘃𝗮𝗹: Some notifications lacked 𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 recommendations, making them legally questionable. 💸 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗗𝗶𝘀𝗮𝗱𝘃𝗮𝗻𝘁𝗮𝗴𝗲: The extensions disproportionately favored 𝘁𝗮𝘅 𝗮𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀, offering no relief to taxpayers. 🏢 𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁𝘀' 𝗗x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 306;𝗳𝗲𝗻𝘀𝗲: 🛡️ 𝗙𝗼𝗿𝗰𝗲 𝗠𝗮𝗷𝗲𝘂𝗿𝗲 𝗝𝘂𝘀𝘁𝗶𝗳𝗶𝗲𝗱: 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 168𝗔 permitted the extensions since 𝗖𝗢𝗩𝗜𝗗-19 fell within its scope. 📜 𝗕𝗿𝗼𝗮𝗱 𝗜𝗻𝘁𝗲𝗿𝗽𝗿𝗲𝘁𝗮𝘁𝗶𝗼𝗻: The term "𝗶𝗻 𝗿𝗲𝘀𝗽𝗲𝗰𝘁 𝗼𝗳 𝗮& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #120304;𝘁𝗶𝗼𝗻𝘀" was broadly interpreted to include pending actions during the pandemic. 🤝 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 𝗥𝗮𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: The 𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 ratified the decisions later, ensuring compliance with 𝗰𝗼𝗼𝗽𝗲𝗿𝗮𝘁𝗶𝘃𝗲 𝗳𝗲𝗱𝗲𝗿𝗮𝗹𝗶𝘀𝗺. 📖 𝗝𝘂𝗱𝗶𝗰𝗶𝗮𝗹 𝗦&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120322;𝗽𝗽𝗼𝗿𝘁: Previous court rulings had upheld similar 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 during the pandemic. 🧐 𝗖𝗼𝘂𝗿𝘁'𝘀 𝗙𝗶𝗻𝗱𝗶𝗻𝗴𝘀: ✅ 𝗩𝗮𝗹𝗶𝗱𝗶𝘁𝘆 𝗨𝗽𝗵𝗲𝗹𝗱: The 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 were upheld as valid under 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 168𝗔. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8220; 𝗕𝗿𝗼𝗮𝗱 𝗜𝗻𝘁𝗲𝗿𝗽𝗿𝗲𝘁𝗮𝘁𝗶𝗼𝗻: The phrase "𝗶𝗻 𝗿𝗲𝘀𝗽𝗲𝗰𝘁 𝗼𝗳 𝗮𝗰𝘁𝗶𝗼𝗻𝘀" was correctly interpreted to include pending cases from the pandemic. 🤝 𝗖𝗼𝘂𝗻𝗰𝗶𝗹'𝘀 𝗥𝗼𝗹𝗲: The 𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹'𝘀 𝗿𝗲𝗰𝗼𝗺𝗺𝗲𝗻𝗱 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20302;𝘁𝗶𝗼𝗻 was deemed sufficient under the principle of 𝗰𝗼𝗼𝗽𝗲𝗿𝗮𝘁𝗶𝘃𝗲 𝗳𝗲𝗱𝗲𝗿𝗮𝗹𝗶𝘀𝗺. 📅 𝗡𝗼 𝗔𝗿𝗯𝗶𝘁𝗿𝗮𝗿𝗶𝗻𝗲𝘀𝘀: The extensions were justified due to 𝗽𝗮𝗻𝗱𝗲𝗺𝗶𝗰-𝗿𝗲𝗹𝗮𝘁𝗲𝗱 𝗮𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝘃𝗲 𝗰𝗵&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120302;𝗹𝗹𝗲𝗻𝗴𝗲𝘀. X X X X Extracts X X X X X X X X Extracts X X X X
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