The Rajasthan High Court allowed time to revenue department to file reply against the challenge on validity of Goods and Service Tax ( GST ) notification regarding challenge on validity of GST notification regarding extension of limitation under Section 168A of Central Goods and Service Tax ( CGST ) Act, 2017.
S S Marketing, the petitioner challenged the validity of notification in GST Notification Regarding Extension of limitation under section 168A of Central Goods and Service Tax ( CGST ) Act. Section 168A(1) of the CGST Act confers power to the Government to extend the time limit under the Act in respect of the actions which cannot be completed or complied with due to force majeure.
Counsel for the petitioner submitted that the notice issued to the petitioner on 29.12.2023 was barred by limitation but for the notifications dated 31.03.2023 & 28.12.2023 issued under the CGST Act, which notifications have been issued beyond the power conferred under Section 168A of the CGST Act.
Further, after filing of the reply, impugned order raising demand has been passed on 30.04.2024. The petitioner has questioned the validity of the notifications.
It was submitted that similar nature petitions are pending consideration before various High Courts, wherein, Allahabad High Court, Gujarat High Court, Punjab and Haryana High Court and Calcutta High Court have granted interim relief.
Counsel for the respective respondents prayed for time to complete their instructions in the matter/file reply.
The Chief Justice Mr Manindra Mohan Shrivastava and Justice Bhuwan Goyal allowed the time prayed. Further held that till the next date, the respondents are directed not to take coercive measures for enforcing the demand raised vide order dated 30.04.2024.
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