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TMI Blog2025 (3) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... n the recommendation of the GST Council - HELD THAT:- A strong prima facie case is made out for granting of ad-interim relief. This is for two reasons. Firstly the challenge to the aforesaid Notifications is already in issue in several other Writ Petitions before this Court, and in which ad-interim relief is already granted. On the same parity, ad-interim relief would have to be granted in the present Writ Petition also. Secondly, prima facie, it is found that the Show Cause Notice itself ought to have been issued before 31st May, 2024. This is because, the Show Cause Notice has to be issued atleast three months prior to the time limit specified under Section 73 (10) of the Act. In the present case, the Show Cause Notice has not been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications extended the time for adjudication of the Show Cause Notice issued for the Financial Year 2019-20. According to the Petitioner, the time has been extended by these Notifications by exercising power under Section 168A of the Central Goods & Services Tax Act, 2017. 5. The point raised in this Petition is that these Notifications issued under Section 168A have to be on the recommendation of the GST Council. Since these Notifications have not been issued on the recommendation of the GST Council, the Notifications itself are bad and void ab initio. According to the Petitioner, if these Notifications are quashed and set aside, then impugned order could never have been passed as it is beyond the period of limitation as specified under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the same on the learned Add. G.P. as well as learned Advocate appearing on behalf of Respondent Nos. 1 & 2. 10. As far as the ad-interim relief is concerned, we find that a strong prima facie case is made out for granting of ad-interim relief. We say this for two reasons. Firstly the challenge to the aforesaid Notifications is already in issue in several other Writ Petitions before this Court, and in which ad-interim relief is already granted. On the same parity, ad-interim relief would have to be granted in the present Writ Petition also. Secondly, prima facie, we find that the Show Cause Notice itself ought to have been issued before 31st May, 2024. This is because, the Show Cause Notice has to be issued atleast three months prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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