CIRCULARS
| Circular No. | Subject |
| Clarification regarding extension of limitation under GST Law in terms of Honble Supreme Courts Order dated 27.04.2021. |
PRESS RELEASE
| Date |
Subject |
| 28.05.2021 | Decisions taken by the GST Council in 43rd Meeting |
CASE LAW
|
Authority |
One liner |
|
2025(01)LCX0015 Telangana High Court Brunda Infra Private Limited |
HC upheld the GST notifications under Section 168A of the CGST Act, as they were found to be within the legislative competence of the government, issued with subsequent ratification by the GST Council, and justified by the unique administrative difficulties arising from the COVID-19 pandemic, fulfilling the "special circumstances" requirement under the law. |
|
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. |
|
2024(08)LCX0312 Gauhati High Court Hindustan Construction Co. Ltd. |
Notification No.56/2023 appears to be ultra vires the provisions of 168(A) of the Central GST Act, 2017 but Revenue Authorities granted an opportunity to place on record their stand as well as bringing on record the materials on which they claim applicability of force majeure, thereby till next date no coercive action to be taken on assessee. |
|
2024(08)LCX0103 Gauhati High Court Merle Construction And Marketing Private Limited |
Court temporarily suspended enforcement of N/No. 56/2023 and requires further review of its legality and the respondents' justifications. |
|
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'. |
|
2024(04)LCX0134 Gauhati High Court Maina Devi Choraria |
HC Grants Stayon recovery of GST amountdemanded on the time limitextended viaN/No. 09/2023-CT. |
|
2024(02)LCX0055 Gauhati High Court Indus Towers Limited |
Notification no. 09/2023-CT dated 31.03.2023 challenged as there was no force majeure in existence to exercise power under Section 168A CGST Act. |