The Himachal Pradesh High Court has restrained the GST Department from taking coercive action pursuant to the Goods and Service Tax (GST) show cause notice (SCN) as the adjudication timeline extension notification is pending before the Supreme Court.
The bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja has observed that the subject matter of the challenge by which the legality, validity and propriety of Notification Nos.9 and 56 of 2023, dated 31.03.2023 & 28.12.2023, respectively, are already under consideration before the Supreme Court of India in case of M/s HCC-Sew-MEIL-AAG-JV vs. Assistant Commissioner of State Tax & Ors.
The petitioner/assessee has raised the issue whether the time limit for adjudication of show cause notice and passing order under Section 73 of the GST Act and SGST Act (Telangana GST Act) for financial year 2019-2020 could have been extended by issuing the Notifications in question under Section 168-A of the GST Act.
The court observed that since the issues involved in this petition are already pending consideration before the Supreme Court, therefore, refrained from giving opinion with respect to either the vires of Section 168-A or notifications as assailed in this petition.
“We direct that the present petition shall be governed by the judgment passed by the Supreme Court and the decision thereto, shall be binding on this case also,” the court said.
The court held that as the matter is pending before the Supreme Court, the interim order passed would continue to operate and would be governed by the final adjudication of the Supreme Court on the issue in the aforesaid Special Leave Petition.
Case Details
Case Title: M/s India Steel Continental (P) Ltd. Versus State of Himachal Pradesh & others
Case No.: CWP No.11407 of 2024
Date: 30.04.2025
Counsel For Petitioner: Goverdhan Lal Sharma
Counsel For Respondent: Virbahadur Verma
