Notification extending the period of limitation for issuance of Show Cause Notice upheld

Last updated: 12 June 2024

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The Kerala High Court has upheld government notifications that extended the time limit for issuing Show Cause Notices, citing the impact of the COVID-19 pandemic. The court ruled that the government was empowered under Section 168A of the CGST Act to extend these deadlines due to the pandemic being a force majeure event. Consequently, a challenge to an assessment order based on a time-barred notice was dismissed.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in the case of Faizal Traders Private Limited v. Deputy Commissioner, Central Tax and Central Excise, Palakkad [WP (C) No. 24810 of 2023 dated February 07, 2024] wherein the Hon'ble High Court upheld the Notifications relating to extending the period of limitation to COVID-19 for issuance of Show Cause Notice by invoking the powers under Section 168A of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
WP (C) No. 24810 of 2023 dated February 07, 2024

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Attached File : 671907_5693_faizal_traders_private_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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