The case involves a challenge to the extension of the time limit ...

Extension of time limit for GST assessment u/s 73 challenged. Court provides interim relief to assessees.

Case Laws GST

May 31, 2024

The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.

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The case involves a challenge to the extension of the time limit ...

Extension of time limit for GST assessment u/s 73 challenged. Court provides interim relief to assessees.

Case Laws GST

May 31, 2024

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