In a recent challenge with regards to the GST notification related to the time limit for issuing orders under Section 73 of the GST Act, 2017, the Allahabad High Court declined to entertain the plea declaring the notifications ultra vires to Article 14 of the Constitution and Section 168A of the GST Act.
Justices Shekhar B. Saraf and Manjive Shukla Court stated that as the impugned GST order was issued within the extended time frame recommended by the GST Council, the Court chose not to address the constitutional and statutory validity of Section 73(10) and related notifications.
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The petitioner sought significant reliefs through the writ petition. The primary reliefs requested included: (I) the quashing of an order dated April 26, 2024, under Section 73 of the UPGST/CGST Act, 2017, arguing it was arbitrary, vague, and contrary to established legal procedures; and (II) a mandamus declaring that Notification Nos. 56/2023-Central Tax and 13/XI-2-24-9(47)/17-T.C.250-UP Act-1-2017-Order-(311)-2024, which extended the time limit prescribed under Section 73(10) of the GST Act, were ultra vires Section 168A of the Act and violated Article 14 of the Constitution.
The Court found that the order dated April 26, 2024, had been issued ex parte without giving the petitioner an opportunity to be heard. Both the counsels agreed that this order should be quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner and thereafter pass an order in a time.
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Accordingly, the High Court quashed the impugned order and directed the concerned authority to provide the petitioner with an opportunity for a hearing. The GST authority was directed to issue a reasoned order within eight weeks from the date of the Court’s decision. The Court also clarified that, since the order is being reconsidered, questions of limitation will not be applicable, and no adjournments will be permitted. The petition was disposed of accordingly.
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