The Supreme court has issued the notice in the SLP to hear on the issue whether time limit for adjudication of GST show cause notice and passing order could be extended by issuing notifications.
Section 168A of the GST Act was Challenged before the Supreme Court.
The bench of Justice J.B. Pardiwala and Justice R. Mahadevan has issued the notice on SLP against the decision of Telangana High Court, as well as against prayer for Interim Relief.
The subject matter of challenge before the High Court was to the legality, validity and propriety of the Notification No.13/2022 dated 5-7-2022 & Notification Nos.9 and 56 of 2023 dated 31-3-2023 & 28-12-2023 respectively.
These Notifications have been issued in the purported exercise of power under Section 168(A) of the Central Goods and Services Tax Act. 2017 .
The issue that falls for the consideration of this Court is 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 while issuing the notice held that there is a cleavage of opinion amongst different High Courts of the country.
Case Details
Case Title: M/S Hcc-Sew-Meil-Aag Jv Versus Assistant Commissioner Of State Tax & Ors.
Case No.: Petition for Special Leave to Appeal (C) No.4240/2025
Date: 21-02-2025
Counsel For Petitioner: Sr. Adv S. Muralidhar
