CASE LAW
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Authority |
One liner |
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2025(02)LCX0315 Supreme court of India Hcc-Sew-Meil-Aag JV |
Matter regarding validity of extension of time limit for adjudication of show cause notice and passing order under Section 73 of the GST is pending. |
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2025(02)LCX0191 Allahabad High Court Anita Traders |
Considering the fact that notification dated 24.04.2023 extending time limit for passing of an order u/s 73(9) is not applicable in case of Assessment Order passed on 02.12.2023, the same is set aside. |
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2025(01)LCX0015 Telangana High Court Brunda Infra Private Limited |
GST notification extensions of limitation periods due to COVID-19 were upheld relying on a Supreme Court order excluding a specific period for limitation rendering challenges to the notifications academic while also noting the assessee availability of statutory appeals. |
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2024(11)LCX0379 Allahabad High Court A V Pharma |
Orders issued by the Deputy Commissionerare quashed for beyond the time limit prescribed U/S73and assessee bank accounts is to be de-freezed |
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2024(09)LCX0327 Gauhati High Court Barkataki Print And Media Services |
Tax orders passed u/s 73(9) are set aside for lacking the necessary GST Council recommendations and exceeding legal deadlines under the GST Act. |
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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. |
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2024(03)LCX0084 Allahabad High Court Devlok Distributors |
Assessee is entitled for an opportunity of hearing before determination of any tax even under Section 73(9) of the CGST/SGST Act. |