NOTIFICATION
|
Sr. No. |
Notification No. |
Subject |
|
3 |
Notification No. 56/2023-Central Tax dt. 28.12.2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
|
2 |
Extension of limitation under Section 168A of CGST Act | |
|
1 |
Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
CASE LAW
|
Authority |
One liner |
|
2024(05)LCX0330 Allahabad High Court Graziano Trasmissioni |
Extension N/No. 09/2023 u/s 168A for adjudicating proceedings for the FY 2017-18 is valid. |
|
2024(04)LCX0533 Andhra Pradesh High Court Fluentgrid Limited |
HC stayed demand order challenging validity of extension for issuance of order u/s 73(10) CGST Act by N/No. 9/2023 and further stated that limitation period would be from 'due date' of filing annual returns rather than 'actual date' |