Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department

Last updated: 06 December 2023

Save Share

Quick Summary

The Gujarat High Court is examining a petition challenging a notification that extended the time limit for proceedings under Section 73 of the CGST Act. The petitioner argues the extension is unjustified, especially after a previous extension was granted. The court has issued a notice to the respondent and set future hearing dates.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court heard the case of SRSS Agro Pvt. Ltd. v. Union of India [R/Special Civil Application No. 19720 of 2023] on November 10, 2023.

Citation :
R/Special Civil Application No. 19720 of 2023

The Hon'ble Gujarat High Court heard the case of SRSS Agro Pvt. Ltd. v. Union of India [R/Special Civil Application No. 19720 of 2023] on November 10, 2023.

M/s. SRSS Agro Pvt. Ltd. ("the Petitioner") filed a writ petition contending that, Notification No. 09/2023- Central Tax dated March 31, 2023, wherein the time limit specified under Section 73 of theCentral Goods and Services Tax Act, 2017 ("the CGST Act") has been extended is unjustified as the extension of time limit can be made under special circumstances only. Also, once the period has been extended vide Notification No. 13/2022-Central Tax dated July 5, 2022, no subsequent extension can be made.

The Court directed that the Petitioner shall be granted time if the Petitioner asks time for filing reply to the Show Cause Notice.

The Court issued a Notice to the Respondent which is returnable on November 30, 2023. Further, the next date granted by the Court in the aforementioned matter is January 12, 2024.

FAQ :

The court is examining the validity of a notification that extended the time limit for proceedings initiated by the Revenue Department under Section 73 of the CGST Act.

M/s. SRSS Agro Pvt. Ltd. filed the writ petition.

The petitioner contends that the extension of the time limit via Notification No. 09/2023 is unjustified, particularly as extensions should only occur under special circumstances and a previous extension had already been granted.

The court has directed that the petitioner will be granted time to file a reply to the Show Cause Notice if requested, and has issued a notice to the respondent.

The notice is returnable on November 30, 2023, and the next hearing date is January 12, 2024.