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TMI Blog2025 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... 195-2024 (O&M), CWP-6618-2024 (O&M), CWP-6626-2024 (O&M), CWP-6634-2024 (O&M), CWP-6807-2024(O&M), CWP-6994-2024 (O&M), CWP-7131-2024 (O&M), CWP-7144-2024 (O&M), CWP-7155-2024 (O&M), CWP-7544-2024 (O&M), CWP-8135-2024 (O&M), CWP-8133-2024 (O&M), CWP-7670-2024 (O&M), CWP-8055-2024 (O&M), CWP-7965-2024 (O&M), CWP-8276-2024 (O&M), CWP-8115-2024 (O&M), CWP-8200-2024 (O&M), CWP-8194-2024(O&M), CWP-8193-2024 (O&M), CWP-8192-2024 (O&M), CWP-8295-2024 (O&M), CWP-8293-2024 (O&M), CWP-9282-2024 (O&M), CWP-9284-2024(O&M), CWP-9003-2024 (O&M), CWP-9064-2024 (O&M), CWP-9104-2024 (O&M), CWP-9395-2024(O&M), CWP-9590-2024 (O&M), CWP-10252-2024(O&M), CWP-10092-2024 (O&M), CWP-10216-2024 (O&M), CWP-9956-2024 (O&M), CWP-9923-2024 (O&M), CWP-9591-2024 (O&M), CWP-9568-2024 (O&M), CWP-9680-2024 (O&M), CWP-9953-2024(O&M), CWP-9816-2024 (O&M), CWP-10711-2024 (O&M), CWP-10861-2024(O&M), CWP-10848-2024 (O&M), CWP-10713-2024 (O&M), CWP-10569-2024(O&M), CWP-10642-2024 (O&M), CWP-8997-2024 (O&M), CWP-11528-2024 (O&M), CWP-11366-2024(O&M), CWP-11212-2024(O&M), CWP-10963-2024 (O&M), CWP-11122-2024(O&M), CWP-10944-2024(O&M), CWP-11076-2024 (O&M), CWP-10933-2024(O&M), CWP-11211-2024(O&M), CWP-11358-2024(O&M), CWP- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 330-2024 (O&M), CWP-18313-2024 (O&M), CWP-18342-2024 (O&M), CWP-18346-2024 (O&M), CWP-18310-2024 (O&M), CWP-18306-2024 (O&M), CWP-18280-2024 (O&M), CWP-18023-2024 (O&M), CWP-18012-2024 (O&M), CWP-17671-2024 (O&M), CWP-19906-2024 (O&M), CWP-20068-2024 (O&M), CWP-19648-2024 (O&M), CWP-19895-2024 (O&M), CWP-19860-2024 (O&M), CWP-19515-2024 (O&M), CWP-19302-2024 (O&M), CWP-19316-2024 (O&M), CWP-19505-2024 (O&M), CWP-17529-2024 (O&M), CWP-19299-2024 (O&M), CWP-18924-2024 (O&M), CWP-19106-2024 (O&M), CWP-18332-2024 (O&M), CWP-18357-2024 (O&M), CWP-18312-2024 (O&M), CWP-18948-2024 (O&M), CWP-18964-2024 (O&M), CWP-18955-2024 (O&M), CWP-19897-2024 (O&M), CWP-14368-2024 (O&M), CWP-14346-2024 (O&M), CWP-20796-2024 (O&M), CWP-20798-2024 (O&M), CWP-20822-2024 (O&M), CWP-20829-2024 (O&M), CWP-20830-2024 (O&M), CWP-21037-2024 (O&M), CWP-21047-2024 (O&M), CWP-21048-2024 (O&M), CWP-21050-2024 (O&M), CWP-21233-2024 (O&M), CWP-21267-2024 (O&M), CWP-21273-2024 (O&M), CWP-21436-2024(O&M), CWP-21439-2024 (O&M), CWP-21453-2024 (O&M), CWP-21466-2024 (O&M), CWP-21481-2024 (O&M), CWP-15901-2024 (O&M), CWP-3435-2024 (O&M), CWP-9000-2024 (O&M), CWP-9082-2024 (O&M), CWP-9274-2024 (O&M), CWP-16355-2024 (O&M), C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9741-2024 (O&M), CWP-29219-2024 (O&M), CWP-29398-2024 (O&M), CWP-29420-2024 (O&M), CWP-22543-2024 (O&M), CWP-22334-2024 (O&M), CWP-22387-2024 (O&M), CWP-22398-2024 (O&M), CWP-22400-2024 (O&M), CWP-22538-2024 (O&M), CWP-22551-2024 (O&M), CWP-22555-2024 (O&M), CWP-22558-2024 (O&M), CWP-22570-2024 (O&M), CWP-22577-2024 (O&M), CWP-22960-2024 (O&M), CWP-23112-2024 (O&M), CWP-23114-2024 (O&M), CWP-30557-2024 (O&M), CWP-30545-2024 (O&M), CWP-23119-2024 (O&M), CWP-23127-2024 (O&M), CWP-23383-2024 (O&M), CWP-23417-2024 (O&M), CWP-23419-2024 (O&M), CWP-30616-2024 (O&M), CWP-23796-2024 (O&M), CWP-23802-2024 (O&M), CWP-23804-2024 (O&M), CWP-23815-2024 (O&M), CWP-24009-2024 (O&M), CWP-30381-2024 (O&M), CWP-30735-2024 (O&M), CWP-24015-2024 (O&M), CWP-24023-2024 (O&M), CWP-24032-2024 (O&M), CWP-24036-2024 (O&M), CWP-25302-2024 (O&M), CWP-30370-2024 (O&M), CWP-30841-2024 (O&M), CWP-30808-2024 (O&M), CWP-30882-2024 (O&M), CWP-30969-2024 (O&M), CWP-30972-2024 (O&M), CWP-30901-2024 (O&M), CWP-30935-2024 (O&M), CWP-31331-2024 (O&M), CWP-20386-2024 (O&M), CWP-20416-2024 (O&M), CWP-21814-2024 (O&M), CWP-22014-2024 (O&M), CWP-22162-2024 (O&M), CWP-22210-2024 (O&M), CWP-22350-2024 (O&M), CWP-31371-2024 (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cars Private Limited, M/s. Om Bapu Rice And General Mills And Another, Shagun Automobiles Pvt Ltd, MS Ganpati Agro Mills, Mahalaxmi Motors, Jai Luxmi Agency, Ankit Trading Co., Shree Bala Ji Cotgin Company, M/s. Ganesh Rice Mills, Pinky Radios Through Its Proprietor Sain Ditta Ram Gakhar, Murlidhar And Co., M/s. Fitness Gallery, M/s. BS Rice Mills And Another, M/s. Kissan Battery House, Through Its Proprietor Monu Joshi, Madhav Food Products, Surya Motors Private Limited, Vijay VIJ, Balaji Exim And Anr., Lally Motors Pvt. Ltd., Micron Precision Screws Pvt Ltd., Yamuna Interiors Pvt Ltd, Bobieri Creazon Fashion Accessories Pvt Ltd, Hitrac Manpower Services Pvt Ltd., Punjab Rice Mills, M/s. Gee And Gee Associates, M/s. Jai Durga Hardware, Dashmesh Agro Works Thr Its Proprietor, Rajinder Singh, Bansal Cotton Mills, M/s. M.L. Rice Mill Bathinda, Manisha Impex, M/s. Om Parkash Vijay Kumar, M/s. MMTC Pamp India Pvt Ltd, Ramsons Organics Limited, M/s. Shankar Rice Mills And Another, Jaspal Singh Sethi, M/s. Jagdev Singh Electrical Contractor Thr Its Proprietor Satbir Singh, Shiv Shakti Trading Co., M/s. Dreamweavers Edutrack Pvt Ltd., M/s. Star Food And Beverages, M/s. Apna Telelink Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice And General Mills, M/s. Holly City Impex, Nirmal Electronics, M/s. Bright Refrigeration, Shiva Rice And General Mills Thr Proprietor Rajeev Kumar Garg, M/s. Neelam Construction Company, M/s. Shiva Cement Store, Through Its Proprietor Amit Kumar Goel, M M Riceland Private Limited, H M Rice Mills, MRMC Foods Private Limited, Mahaluxmi Rice And General Mills, Valco Industries Limited, Goyal Automobiles Through Its Proprietor, Dharam Pal Goyal, Hero Rice Mills, M/s. Dream Tech Infotel Pvt Ltd, M/s. Swami Autocare Pvt Ltd, M/s Jai Durga Rice Mills, MS Mg Motors, Kansal Mobile Shopee And Others, M/s. Anmol Watches And Electronics Pvt Ltd., M/s Janki Dass Rice Mills And Another, Sanewal Auto Engineers Pvt Ltd, Vimlesh Industries, M/s. Aggarwal Cotton Factory And Others, M/s. Gupta Sons, Milando Fashions Ltd., M/s. Simplex Infrastructures Limited, MS Cargo Motors Private Limited, Guru Kirpa Enterprises, M/s. Unique Motors, M/s. Nandani Enterprises, M/s. Cargo Motors Kutch Pvt Ltd, MS SK Steel Corporation, Ms Mukerian Traders, SGS Hospitality, M/s. Flight Experts India, Hansco Sales India, M/s. Jai Shiv Shambhu Rice Mills, M/s. B.D. Rice Export Through Its Karta Subash Chand Huf And Ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Samridhi Metal, Faridabad, M/s. ROC Foods Ltd., M/s. Prem Khalsa Iron And Steel Rolling Mills, Dwarka Dass Khosla Agencies Pvt Ltd, D.D. Khosla Transport Private Limited, Sharma Trading Co., M/s. Shukrana Impex Private Limited, SM Traders, M/s. New Rice Mills And Others, M/s. Ramuwal Indane Service, Vishav Bandu Vij, Ms Nutricia International Private Limited, M/s. Roc Foods Ltd, M/s. M.P. Steel, Amazing Kids, Bagga Vet Pharma, M/s. Ramuwal Kisan Seva Kendra, M/s. Gaurav Steel Industries, M/s. RSA Motors Private Limited, Charisma Goldwheels Pvt Ltd., Punjab State Power Corporation Ltd., Haveli Restaurant And Resorts Limited, M/s. Rashtriya Bartan Bhandar, M/s. Sajan Enterprises, Moudgil India, M/s. Mukta Medical Hall, Panipat, M/s. A.V. Enterprises, Shaurya Alloys Pvt Ltd., M/s. Goyal Enterprises, Dhiman Industries, M/s. Surbhika Steels Pvt Ltd, M/s. Kohli Tractors, M/s. Sokhal Gift Centre, M/s. JK Steel Mill And Store, M/s. Heat Solutions, M/s. Shree Hari Chand Rice Mills And Others, M/s. Shivam Trading Co., MS Friends Hydraulics, M/s. Guru Nanak Metals Thr Prop Jagjit Singh, M/s. Vardhman Enterprise, Baba Metal Co., M/s. Sagar International, Classic Bitumen Private Limited, Med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate Limited, M/s. BS Agro Industries And Others, M/s. Goel Electronico, M/s. Swami Autocare Pvt Ltd, Vinod Rice And Agro Mills And Others, M/s. Dashmesh Industries And Others, M/s. RV Impex, M/s. Shivalik Labour And Construction Society Ltd, Gaurav Chadha, M/s. Jai Bhagwati Rice Gram Udyog Samiti, M/s. JST Pipes, M/s. Bharat Electronics Ltd., M/s. SR Digiprint Solutions, M/s. RTS Holidays And Resorts, M/s. P.P Rolling Mills Manufacturing Co Pvt Ltd., Gurdev Infra Project Private Limited, M/s. Ajmer Malik And Associates, M/s. Shree Krishna Impex, M/s. Aman Trading Company, M/s. Apex Agencies Proprietorship Aman Singh Kakar, A.R. Enterprises, Jagbir Singh Sokhi, M/s. Attar Logistics Private Limited, M/s Swati Industries, M/s. New Chetinder Trading Co., M/s. J.B.D. Diesels, M/s. New Chetinder Trading Co., M/s. Hero Valves, Ceigall India Limited, R.K. Steel Rolling Mills Thr Partner Raman Khosla, M/s. Manpower Prime Solutions, M/s. Dhanush Metals, M/s. KTS Ventures, M/s. The Mohali Club, M/s. B.B.N Engineering, M/s. S.D. Engineers Tech Private Limited, M/s. A.B. Sugars, M/s. Vijay Laxmi And General Mills And Others, Kapotech Industries, Rajpal Singh And Others, Meet Impex, M/s. RKV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Garima Modi, Ms. Hardeep Kaur, Ms. Yashika Walia, Advocates in CWP-9956-2024 and CWP-20830-2024. For the Petitioner(s) in CWP-12057-2024: Mr. Jatin Harjai, Advocate, Mr. Mohit Soni, Advocate and Mr. Rohan Agarwal, Advocate,. For the Petitioner(s): Mr. J.S. Bedi, Advocate and Mr. Samyak Jain, Advocate, in CWPs No.13024, 12987, 14138, 18310, 18280, 18357, 18312, 18332, 19505, 18330, 18313, 18346, 18285, 25797, 21967, 22733, 18342, 19515, 18306, 21050, 21048, 21047, 21466, 21436, 21439, 21481, 29416, 25749, 27765, 21453, 21037, 16019, 23560, 16032, 16024, 16049, 16056, 16033, 16820, 31371, 25270, 22697, 32733, 32738, 32726, 24567, 24566, 16675, 25697, 21980, 24549, 24525, 21991, 24009, 25785, 22695, 24032, 24023, 30616, 23119, 23114, 30381 of 2024. For the Petitioner(s): Mr. Sushil K. Bhardwaj, Advocate for Mr. Piyush Bansal, Advocate in CWPs-10216, 11358, 31640, 31641, 20386, 653, 3710, 27606, 29398, 31387, 9395, 22334 of 2024 For the Petitioner(s) in CWP-29420-2024: Mr. Mukul Singla, Advocate. For the Petitioner: Mr. Tarun Gulati, Sr. Advocate with Mr. Kumar Sambhav, Advocate Mr. Amrinder Singh, Advocate Ms. Shreya Khunteta, Advocate and Ms. Smiksha Uniyal, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Panpher, Mr. Parusha Shridhar, Ms. Kajal Garg, Advocates for the petitioner(s) in CWPs- 31635, 3871, 10569, 14177, 10577, 10589, 11121, 14368, 14346, 3714, 17354, 23567, 22543, 22398, 22400, 22538, 22551, 22558, 22570, 22577, 23127, 3439 of 2024. For the Petitioner(s): Mr. Harsh Goyal, Advocate and Ms. Dipsy Gupta, Advocate for the petitioners in CWP-11362-2024. For the Petitioner(s): Mr. Chetan Jain, Advocate, for the petitioner in CWP-11379-2024, 11377-2024, 29870-2024. For the Petitioner(s): Mr. Rajiv Agnihotri, Advocate, Mr. Mohit Bassi, Advocate, for the petitioner(s) in CWPs-9000, 29624, 29891, 10398, 25731, 16510, 19860, 29745, 30365, 22555, 29741, 25150, 23417, 14210, 29574, 31390, 28313, 28317, 32474 of 2024. For the Petitioner(s): Mr. R.K. Bajaj, Advocate, Mr. Vishal Bajaj, Advocate for the petitioner(s) in CWP-29618-2024. For the Petitioner(s): Ms. Anjali Manish Priyadarshi, Advocate Mr. Priyadarshi Manish, Advocate Mr. Manu Loona, Advocate, for the petitioner(s) in CWPs-23419-23558-2024. For the Petitioner(s): Mr. Varlin Garg, Advocate, for the petitioner(s) in CWPs-8192& 8293-2024. For the Petitioner(s): Mr. Deepak Gupta, Advocate for the petitioner(s) in CWP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Standing Counsel, with Mr. Deepesh Kakkar, Advocate for respondent No.1in CWP-9816-2024. For the Respondent(s): Mr. Naman Jain, Sr. Standing Counsel for the revenue/Central CGST (in CWP-27811, 27816, 18309, 24659, 10589, 4238 & 31229 of 2024). For the Respondent(s): Mr. Ajay Kalra, Sr. Standing Counsel with Ms. Isha Janjua, Advocate for the revenue in CWP-23560, 10642, 13343, 13356, 19515, 21267, 16820, 28847, 22558, 22577, 23144, 22570, 24558, 19895, 24665, 25150, 23542, 24659, 20384, 31080, 30616, 3005, 25797, 14935, 1656, 16019, 24009, 27765, 25749, 2584, 25697, 23119, 23114, 24036, 8133, 21814, 22859, 1138, 30735, 30228, 29398, 29020, 29015, 20830, 10577, 23127, 3439 of 2024. For the Respondent(s): Mr. Kunal Vinayak, Jr. Standing Counsel for the respondents No.1, 2 and 3 in CWP-9432-2024. For the Respondent(s): Mr. Sarthak Gupta, Jr. Standing Counsel for respondent(s)No.2 and 3 in CWP-18346-2024, CWP-18285-2024 and CWP-18332-2024. for respondents No.1, 3 and 4 in CWP-18313-2024. for the respondents in CWP-30365 & 9923 of 2024. For the Respondent(s): Mr. Ajay Jagga, Addl. Standing Counsel Mr. Varun Veer Chauhan, Jr. Panel Counsel Mr. Mohit Thakur, Advocate for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Standing Counsel and Mr. Shubham Jain, Advocate for respondent- GST Department in CWP-1138, 10493, 13710, 9906, 9590, 1877, 8276, 7131, 11358, 12380, 10216, 11528, 13665, 9395, 8692, 9254, 14230, 13341, 10573, 4151, 9093, 8804, 2989, 8407, 5017, 1140, 9678, 7155, 11366, 11212, 10982, 8135, 9956, 16154, 15170, 16055, 15783, 7427, 16513, 16510, 16784, 16338, 14728, 24720, 17223, 9000, 21267, 22543, 22558, 22570, 23127, 14935, 24036, 20386, 28033, 16820, 19515, 29398, 24394, 16820, 23560, 8671, 18335, 31884 and 21270 of 2024. For the Respondent(s): Mr. Alankrit Bhardwaj, Advocate, for CBIC and UOI in CWPs-2989, 5079, 4747, 4774, 4942, 3737, 3435, 6065, 6381, 6994, 7158, 6807, 7544, 8055, 8135, 8193, 8293, 8295, 8579, 8688, 8676, 8684, 8997, 9075, 9274, 9282, 6634, 1138, 9678, 9809, 9953, 13579,10501, 9284 and 13341 of 2024. For the Respondent(s): Dr. Sukant Gupta, Advocate Sr. Standing Counsel for CBIC in CWP-5985, 6612, 10092, 10577, 10933, 10713, 11790, 14177, 23542, 21957 of 2024. For the Respondent(s): Mr. Prashant Rana, Jr. Standing Counsel for respondents No. 1 and 2 (in CWP-11376-2024 and CWP-11377-2024) for respondents No. 4 and 5 (in CWP-17312-2024 and CWP-16355-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that the whole world including India, in the year 2020, was suffering from Covid-19. The World Health Organization (WHO) declared COVID-19 as pandemic. The Government of India, because of spreading of COVID-19, in exercise of its power under section 6(2)(i) of the Disaster Management Act, 2005, issued first order bearing No. 40-3/2020- DM-I(A) dated 24.03.2020 to take proactive measures to deal with the unprecedented global crisis of covid-19. The above said order dated 24.03.2020 was extended from time to time by the Government of India with necessary modifications. The Government of India vide order dated 21.12.2021 extended the strict guidelines including containment measures upto 28.02.2022. The crisis of pandemic i.e.COVID-19, thus, prevailed upto 28.02.2022. 7. It is further submitted that the worthy President, after considering the pandemic situation, exercised its power under Article 123 of the Constitution of India and promulgated the ordinance namely 'The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020', No. 2 of 2020 dated 31.03.2020 (hereinafter called as 'Ordinance'). Section 8 of Chapter VII of the Ordinance, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 (10) of the CGST Act specified time of three years from due date of furnishing of annual return to pass an order thereunder. 11. The GST, in the Parliament, was presented and passed as 'Money Bill' by following the special procedure specified under Article 109 of the Constitution of India. TOLA was neither introduced nor passed in the Parliament as 'Money Bill' by following the special procedure specified under Article 109 of the Constitution of India. TOLA, therefore, was an ordinary Act. It is submitted that object of TOLA was not to amend any Statute including the GST Act. 12. Section 168A was not part of the original CGST Act. Section 168A is inserted in the CGST Act vide section 7 of the TOLA w.e.f. 31.03.2020. TOLA, as stated above, is an ordinary Act. Insertion of section 168A in the CGST Act, vide section 7of the TOLA, amounts to an amendment in the CGST Act without following the special procedure specified under Article 109 of the Constitution of India. Insertion of section 168A in the CGST Act by TOLA, therefore, is invalid and ultra vires to the Constitution of India. 13. Learned counsel further submits that Section 168A of the CGST Act empow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned notifications are also invalid because the very foundation thereof, is invalid. 16. The Central Government issued impugned 3 notifications beyond the ambit of section 168A of the GST Act because it: i) nowhere reveals the existence of COVID-19 at time of issuance thereof; and ii) nowhere reveals that implementation of Section 73 (10) of the Act was affected because of Covid at the time of issuance thereof. The impugned three notifications are not fulfilling the necessary requirement(s) of section 168A of the CGST Act, therefore, are beyond the ambit of section 168A of the CGST Act. The GST authorities, during years 2020-21 & 2021-22, did their field work by registering the cases, arresting the tax evaders and by making recoveries. The GST authorities, therefore, can't say that implementation of section 73 (10) of the CGST Act was affected. Extending time under section 73 (10) of the CGST Act by impugned notifications amounts to misuse of process of law and a way to cover its failure. 17. Learned counsel further submits that the recommendation of the GST Council is necessary to issue notification under section 168A of the GST Act. The Central Government without the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government for the purpose of U.T GST Act, therefore, are illegal being suffering from vice of proper and valid authority because the central Government does not come under definition of 'Government' as defined under section 2(6) U.T GST Act. Punjab GST Act: * The State Legislature, vide Section 12 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020, inserts section 168A in the Punjab GST Act w.e.f. 15.10.2020. The State Government failed to appoint date for section 12 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020. Section 168A of the PGST Act, therefore, did not come into force. Contention is fortified with fact that the state legislature, vide section 38 of the Punjab Goods and Services Tax (Amendment) Act, 2024, gave retrospective effect to Section of the 168A PGST Act. * It is apt to submit here that the State Government, as on date, has not appointed any date for the enforcement of section 38 of the Punjab Goods and Services Tax (Amendment) Act, 2024. Section 168A of the PGST Act, as on date, therefore, is not in force. * Section 168A of the PGST Act is not in force, therefore, the notifications issued thereunder are invalid and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedural issues plaguing the implementation of GST were sought to be addressed by the GIC. It is submitted that the aspects as to whether the time period for passing an order is to be extended and by how much, is a substantive policy issue and beyond the remit of the GIC. The specific stand of the Department before the Hon'ble Allahabad High Court in respect of the challenge to Notification No. 9/2023 dated 31.03.2023 was that the consideration of the extension of limitation is a policy matter and cannot be questioned in a writ court. The Hon'ble Court held that the same is a legislative function. He has relied on the decision of M/s Graziano Trasmissioni v. Goods and Service Tax, (2024) 19 CENTAX 82 (All.) 23. It is submitted that the bar on the power of the proper officer from exercising the powers under Section 73 of the respective GST acts, after the prescribed period created a right in favour of the assessee. The effect of the extension notification is that even after the time period prescribed in the provision, the proper officer could issue a show cause notice and pass an adjudication order. Section 73 conferred a right both on the assessee as well as on the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India, (1966) 61 ITR 269, wherein the Hon'ble Madras High Court has held that the Central Government and Central Board of Direct Taxes ('CBDT') are two different authorities and therefore, it is not open to CBDT to exercise the powers conferred by the statute on the Central Government Boards. Act itself make a distinction between the Central Government and Central Board of Direct Taxes. Relying on Carborundum (supra), the Hon'ble Madras High Court gave the same finding in G. Kuppuswamy Naidu Memorial Sports Trust v. Commissioner of Income-Tax and Another, (1975) 99 ITR 530. The Board and Government are separately defined under the CGST Act. Thus, the terms 'Board' and 'Government' cannot be used interchangeably. In other words, the functions entrusted to the Government by the legislature cannot be performed by the Board. Hence, Notifications issued under Section 168A can only be issued by the Government. 26. It is further submitted that Notification No. 13/2022-Central Tax dated 5.7.2022, issued under Section 168A, which extended the time limit to pass the Order under Section 73 for the financial year 2017-2018 was issued by the Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory compliance activities. These compliance activities remain governed by the timelines prescribed under the GST Act and relevant notifications. 31. Pursuant to 168A and the Circular No. 157/13/2021-GST dated July 20, 2021 the GST council issued various notifications extending the time to file GST returns and timelines for other procedural compliances. Further, Notification 13/2022- Central Tax dated 05.07.2022 and Notification No. 09/2023-Central Tax dated 31.03.2023have been issued after recommendation from the GST Council for extending time limits for issuing adjudication order under Section 73 (10) as indicated in the table supra. Assuming without admitting that the Supreme Court's suo motu extension orders were applicable to proceedings related to issuance of orders, then the three year time limit for issuance of orders under Section 73 (10) for the period 2019-20 would have begun from February 2022, as the due date for filing of the annual return for the said year fell during the COVID-19 period recognized by the Supreme Court. Accordingly, the three year time limit would expire on February 2025. This would render Section 168A, introduced through the Taxation and Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must send its recommendations to the GST Council, where decisions must be made through voting during a physical or virtual meeting. Therefore, ratifying a notification issued without recommendation to the counsel is opposed to law. 35. Further, retrospective ratification of a notification is valid only if the notification was initially issued following the due procedure established by the Rules of Procedure and Conduct of Business in the GST Council, as adopted during the 1StGST Council meeting held on September 22-23, 2016. Additionally, in the 22nd GST Council meeting held on 01.10.2017, it was deliberated that the ratification of the notifications issued on the recommendation of the GST Council was made mandatory. The aforesaid mandate was decided to be imposed as a result of the decision of this Hon'ble Court which discussed the discrepancies found between the GST Council recommendation and the actual text of the Notification (page no. 103 para 37 of the compilation). 36. In the said meeting it was also decided that since the circulars are not issued based on the recommendations of the GST Council, the same need not be ratified by the Council. In other words, the GST Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial Year Due date of Annual Return Last date to pass order Last date to issue notice 2017-18 05.02.20201 05.02.2023 04.11.2022 2018-19 31.12.20202 31.12.2023 30.09.2023 2019-20 31.03.20213 31.03.2024 30.12.2023 39. In respect of vires of Section 168-A, learned counsel submits that Section 168A has been inserted in the CGST Act and State GST Act vide Section 7 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 dated 29.09.2020. Section 168A has been inserted for the purpose of extension of time limit specified or prescribed or notified under the Act in respect of actions by way of notifications, which cannot be completed or complied with due to force majeure. Further, Section 168A (2) of the Act also empowers the Government to give a retrospective effect to such notification. Further, the term force majeure stands defined by explanation to Section 168A as a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act. It is also pertinent to mention that Section 168A states that the Government, which is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal votes cast; and ii. The votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting. 42. It is further submitted that the term "recommendation" has not been defined under any Act or the constitution. However, the Hon'ble Supreme Court in the case of V.M. Kurain v. State of Kerala (2001) 4 SCC 215, para 7. held that the word recommendation is "a statement expressing commendation or a message of this nature". It was further held that since the relevant act did not define recommendation, it had to be understood in the context of the Act itself. In the context of the GST provisions, it is submitted that the term recommendation should be interpreted to mean deliberation, application of mind and thereafter commendation of a particular act or omission. GST Council is a constitutional body formed with the aim to promote the principle of cooperative federalism with regard to GST. The same was also noted by the Hon'ble Supreme Court in the case of Union of India v. Mohit Minerals 2022 (61) GSTL 257 (SC), para 54. wherein the Hon'ble Supreme Court held that the GST Council was intended to be a decision maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Members and their views/comments shall be sought within two days. After suitably incorporating the suggestions, view of the Council Members, the decision would be implemented after taking the approval of the Chairman of the GST Council. Such decision taken by the GIC with the approval of the Chairperson of GST Council would be put up for information of the Council in the next Council Meeting. 44. The 22nd GST Council Meeting took place, wherein one of the Agenda was to recommend a procedure for implementing GIC decisions of urgent nature requiring immediate implementation. In the Minutes of the 22nd GST Council Meeting recorded on 06.10.2017, it was recorded that on many occasion it became difficult to follow the procedure laid down in the 17th Council Meeting for the GIC and therefore, it was proposed that the procedure may be slightly modified in important and urgent procedural issues approved by GIC. It was stated that such important and urgent procedural issues may be approved by the GIC with the approval of the Hon'ble Union Finance Minister (Chairperson of GST Council) and the same shall be circulated to the States for information and the decision taken by GIC would be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n granted by the Supreme Court would not be applicable to proceedings that need to be initiated or compliances that need to be done by the tax payer. It has been further clarified that these actions would be governed by the Statute itself. Thus, it is submitted that even the Department is of the opinion that the extension by the Supreme Court would not be applicable in the present case. During the existence of Covid 19 pandemic the Respondent Department issued multiple Notifications extending the period of limitation. One such Notification was Notification No. 14/2021-Central Tax dated 01.05.2021. A bare perusal of the said Notification would make it clear that the power under Section 168A was exercised "in view of the spread of pandemic Covid 19". Further, by way of the said notification the time period for both passing of the order and issuance of the show cause notice was extended. It is also pertinent to mention that Covid 19 was declared to be brought to an end by the letter of Ministry of Home Affairs dated 22.03.2022 whereby the advisory under the Disaster Management Act, 2005 issued to the State Government was discontinued. 48. Learned counsel further submits that in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of mind on part of the GST Council which is entrusted with the function of recommending such notifications and not to be merely a rubber stamp authority. Secondly, the COVID period was already over by the time the Council approved the recommendation of the Law Committee to extend the period of limitation using the powers available under Section 168A. Section 168A contemplates the existence of the force majeure and does not provide for extension of limitation even after the situation of force majeure is already over. Such an interpretation of Section 168A would render it infructuous as it would grant the executive with unchecked power to extend limitation under the act, which was never the intent of the legislature. Thirdly, as per the minutes of the meeting, it has been noted that due to the onset of Covid-19 period the action of scrutiny and audit for the Financial Year 2017-18 could not be completed. However, in most of the cases, no scrutiny and audit have taken place and directly a show cause notice under Section 73 has been issued. Thus, the plea that extension was required to conduct scrutiny and audit holds no water. 51. Despite the fact that the conditions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... create a perception that it is not a tax friendly measure and against the interest of the taxpayers. That again without the existence of ongoing force majeure, the Government extended the period of limitation vide notification no. 09/2023-Central Tax dated 31.03.2023. The said notification was again issued without the whiff of existence of COVID-19 and the new period of limitations stood extended (on the recommendation of the law committee and rubber stamp of the GST Council) as under: - Financial Year Due date of Annual Return Last date to pass order Last date to pass order (1st extension) Last date to pass order (2nd extension) 2017-18 05.02.20207 05.02.2023 30.09.2023 31.12.2023 2018-19 31.12.20208 31.12.2023 31.03.2024 -- 2019-20 31.03.20219 31.03.2024 30.06.2024 -- Similar notifications were also passed by the State of Haryana and the State of Punjab on 24.04.2023 and 23.08.2023 respectively. The aforementioned notifications have been issued without any change in circumstances and in complete use of excessive delegative legation. It is further submitted that the GST Council had in similar circumstances already applied its mind in the 47th GST Council Meeti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of returns were filed during the period of amnesty, followed by assessment and scrutiny of returns. Therefore, it was requested that the time period for issuance of order under section 73 may be further extended. Further, the matter was deliberated by the "Law Committee" in its meeting held on 20.10.2023. the Law Committee recommended that the limitation under Section 73 for issuance of order may be extended till 30.04.2024 for the FY 2018-19 and upto 31.08.2024 for the FY 2019-20. Because the time limit to issue notices under Section 73 for the FY 2018-19 was expiring on 31.12.2023, the notification was required to toissued before 31.12.2023. The approval in this regard was thereafter sought from the "GST Implementation Committee" and the impugned notifications were issued on the recommendation of the Law Committee with the approval of the GIC. Here it is submitted that the GIC and the Law Committee have acted beyond the scope of their power. The Law Committee is not empowered to issue recommendations and the GIC failed to follow the procedure prescribed in the GST Council Meetings as no approval was taken from the GST Council members. Rather the GIC went one step ahead and missta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, the assessees whose registrations were cancelled could not have conducted any business without having a valid registration and even if they have filed a return subsequently, it would be of "Nil" as no business could have been conducted by them. Thus, all the reasons submitted by the '2nd National Coordination Meeting of the Central and the State Tax Authorities' for extension of time limit hold no water. SUBMISSIONS REGARDING THE NOTIFICATION ISSUED BY THE STATE OF PUNJAB 58. In respect of submissions regarding the notification issued by the State of Punjab, learned counsel submits that if this Hon'ble High Court upholds the validity of Section 168A, it must be interpreted to mean that Section 168A (1) and Section 168A (2) cannot be read in isolation. Section 168A (1) lays down the conditions for the exercise of the power to extend limitation. One of the conditions is that the power must be exercised on the "recommendation of the GST Council". Section 168A (2) is a mere clarificatory provision stating that the notification issued under Section 168A (1) can also be with a retrospective effect. In this regard, it is submitted that as per the petitioner, the retros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further prayed that this Court may permit the petitioners to urge the additional grounds taken in the writ petitions. 62. These bunch of cases were heard at length by us and the judgment was reserved. 63. It is noticed that by the interim order, this Court had protected the petitioners by passing the following order in these connected :- "XXXX XX XXXX XXXX XXXX XXXX XXXX In the meantime, proceedings may carry on but the final order may not be passed". 64. While, these cases were pending before us for dictation of judgment and we were in the process of finalizing the judgment, it came to our knowledge that the Hon'ble Supreme Court, vide order dated 21.02.2025 passed in SLP-4240-2025 titled as M/s HCC-SEW-MEIL-AAG JV Vs. Assistant Commissioner of State Tax and Others, has passed the following orders :- "1. The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notification No.13/2022 dated 05.07.2022 and notification Nos. 9 and 56 of 2023 dated 31.03.2023. 2. However, in the present petition, we are concerned with Notification Nos. 9 and 56/2023 dated 31.03.2023 and 28.12.2023 respectively. 3. These notif ..... 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