9911796707
TMI Blog2025 (4) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 28.12.2023, G.O.(Ms)No.1 of the Commercial Taxes and Registration (B1) Department, issued by the third respondent on 02.01.2024 and the assessment order passed by the fifth respondent on 26.04.2024, for the Assessment Year 2018-2019. 2. The learned counsel for the petitioner submits that the impugned Notification No.56/2023-Central Tax dated 28.12.2023, issued by the first respondent, is arbitrary, without jurisdiction, capricious, excessive and contrary to the provisions of Section 168A of the CGST Act. Furthermore, it violates Articles 14 and 19(1)(g) of the Constitution of India, as it imposes unjustified restrictions without a rational basis. Similarly, the Notification issued by the third respondent in G.O.(Ms)No.1 dated 02.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the purpose and spirit of Section 168A of the TNGST Act, as they fail to consider the post-pandemic recovery period and the adequate time already provided for compliance under the earlier notifications. 5. The learned Government Advocate appearing for the respondent submits that the impugned Notification No.56/2023-Central Tax, dated 28.12.2023, issued by the first respondent and the Notification issued in G.O.(Ms)No.1, dated 02.01.2024, issued by the third respondent, are in accordance with the powers conferred under Section 168A of the CGST Act and Section 168A of the TNGST Act, 2017, ensuring that taxpayers had sufficient time to comply with their statutory obligations. 6. It is submitted that, as per the Annexure to G.O.(Ms)No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This notification shall be deemed to have come into force on 28th day of December, 2023.'' Therefore, the learned Government Advocate submits that the extension is valid and was issued after proper consideration of the prevailing circumstances. 7. The learned Government Advocate further contends that the exercise of powers under Section 168A of the CGST Act was done appropriately, considering the broader objective of mitigating the hardships faced by taxpayers due to force majeure events. The notifications were issued based on the recommendations of the GST Council and in line with the legislative intent to ensure smooth compliance during challenging times. 8. The learned Government Advocate further submits that the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
