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

Notification No. 09/2023-Central Tax, dt. 31-03-2023

Extension of limitation under Section 168A of CGST Act

1

Notification No. 13/2022-Central Tax, dt. 05-07-2022

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

COMMUNITY INSIGHTS

Topic

Publish Date

GST Notification Struck Down: High Court Upholds Taxpayers Rights in Landmark Ruling

In a landmark judgment, the Gauhati High Court has delivered a significant ruling that strengthens taxpayers’ rights by striking down Notification No. 56/2023-Central Tax, dated December 28, 2023, as ultra vires the Central Goods and Services Tax (CGST) Act, 2017. The decision in Mahabir Tiwari v. The Union of India (WP(C)/567/2024) [2025(06)LCX0400] reaffirms the sanctity of statutory limitations and the constitutional.......... Read More

 14.07.2025

CASE LAW

Authority

One liner
2025(07)LCX0139

Calcutta High Court

Somenath Ghosh

 Statutory time limits for GST proceedings stand extended if annual return deadlines are officially deferred.
2025(03)LCX0152

Allahabad High Court

Parkash Machinery Stores

 GST orders for the FY 2017-18 are quashed as they were passed beyond the time limit as per Section 73(10) of the U.P. GST Act
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'