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


Last updated: 12 June 2024

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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Bimal Jain
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